Building partnerships through collaboration.
As a higher education institution, the university uses the National Association of College and University Business Officers (NACUBO) classification codes for new and existing State accounts to ensure that expenditures are correctly categorized.
The National Association of College and University Business Officers (NACUBO) created these classifications to standardize the reporting across colleges and universities.
NACUBO Functional Classifications help the university:
Expenditures for all activities that are part of an institution’s instruction program.
| Academic instruction |
Co-curricular student activities that complement a course or academic program |
Community education |
| Conferences, seminars and workshop that are hosted by UB and have an academic focus or that offer certifications or continuing education |
| Credit and non-credit courses |
| Faculty start-up funding for instructional activities |
Information technology for instructional activities which are separately budgeted and are provided at the unit level: • Classroom technology • Instructional technology • Computing labs |
| Nano-degree instruction |
| Pre-college bridge programs for incoming students |
| Regular, special and extension sessions |
| Science or art fairs connected with an academic course |
| Student internships that are required as part of a course to earn degree credit |
| Student instruction in art or performing arts as part of an academic course or program of study |
| Student marching band activities which are treated as a for-credit academic course |
| Technical instruction |
| Training grants that support graduate and undergraduate students working towards a degree |
| Vocational instruction |
| Academic administration when the primary assignment is administration |
| Academic dean |
| Conferences, seminars and workshops attended by faculty and staff |
Expenditures for services that directly support the academic functions of the institution such as academic administration (academic dean but not department chair), awards, sabbaticals and development programs for faculty.
| Academic administration |
| Academic administrative support staff |
| Academic advising |
| Academic computing services |
| Academic or faculty personal development |
| Activities that provide support for the collection, preservation and exhibition of educational materials |
Ancillary support services providing a student experience in a live setting • Animal laboratories • Computer • Laboratory • Learning skills center (writing, math) • Machine shop • Speech and hearing clinic |
| Course and curriculum development |
| Dean of a College or School |
| Educational media, technology and audio-visual services |
| Faculty and academic support staff development programs |
| Faculty chairs, professorships and fellowships used primarily for academic support activities |
| Faculty recruitment |
| Faculty retreats |
| Faculty start-up funding used primarily for academic support activities |
| Formal academic counseling activities |
| Laboratory schools (Fisher-Price Endowed Early Childhood Research Center) |
| Living laboratories |
| Museums and galleries (Brain Museum, UB Art Galleries) |
| Sponsored Program Development that supports broad new programs and enhances or upgrades the capability of the university to attract future sponsored support |
| Libraries |
| Research related development programs |
Expenditures for all activities specifically organized to produce research.
| Conferences, seminars or workshops held by a research center to discuss research findings |
| Faculty chairs used primarily for research activities |
| Faculty fellowships used primarily for research activities |
| Faculty professorships used primarily for research activities |
| Faculty start-up funding used primarily for research activities |
| Individual and project research |
| Institutes and research centers |
| Lectures held by a research center to disseminate research findings |
| Opportunities where students can gain actual experience in their field of arts or performing arts, not tied to an academic course or program of study |
| Research assistants and postdoctoral research associates |
| Research equipment and research supplies |
| Research commissioned by an external agency or separately budgeted by an organizational unit within the institution |
| Research information technology that is formally organized and, or separately budgeted (i.e. Click, RedCap, OnCore) |
| Research portion of faculty costs |
| Travel to collaborate and network with researchers from other institutions |
| Travel to conferences to learn more about a particular research topic or area of research |
Expenditures for activities providing non-instructional services beneficial to individuals and groups external to the institution.
| Agricultural and urban extension services |
| Art exhibits and performing arts centers primarily for service to the public |
| Community dental clinics |
| Community development programs |
| Community focused conferences, seminars or workshops |
| Community service |
| Consulting services that benefit the general public |
| Cooperative extension efforts between the institution and outside agencies |
| Cultural events |
| General advisory services and reference bureaus |
| Health services |
| Information technology for public service activities |
| Institutes |
| Performing arts centers with a primary focus of benefiting the general public |
| Public radio and public television activities |
| Summer camps offered to the community from a county extension office |
| Testing services meant to benefit the general public at large |
Expenditures for organized activities that directly support the operation of a cataloged or otherwise classified collection.
| Archives |
| Book appraisals, purchases and repairs |
| Learning resource centers |
Library reference room services • Newspapers • Periodical acquisitions |
| Rentention, preservation and display of educational materials |
| Technology supporting the libraries |
Expenditures incurred for offices of admissions and the registrar, and activities with the primary purpose of contributing to student emotional and physical well-being and intellectual, cultural, and social development outside the context of the formal instruction program.
| Extracurricular student activities which contribute to the student's well-being |
| Financial aid administration |
| Information technology for student service activities, including department specific admission or recruiting systems (Slate) |
| Intramural sports activities |
Maintaining student records • Admissions • Academic • Biographic • Financial • Health |
| Non-credit bearing student internships focused on preparing students for careers |
| Operating expenses for intercollegiate athletic programs |
| Personal counseling services |
| Reviewing and processing student admissions |
Services provided for particular types of students: • Minority students • Veterans • Students requiring accommodation |
| Student activities |
| Student cultural events, programming and group organizations operating under the control of the institution |
| Student health service (if not operated as an auxiliary enterprise) |
| Student newspapers |
| Student career services |
| Student organizations |
| Student recruiting activities |
| Student services administration |
| Student systems (HUB, unit based systems) |
| Activities of the chief administrative office for student affairs (classify as institutional support) |
Expenditures of current operating funds for the administration, supervision, operation, maintenance, preservation and protection of the institution’s physical plant.
| Facility emergency preparedness |
| Facility planning and management |
| Hazardous waste disposal |
| Information technology for formally organized and, or separately budgeted maintenance |
| Janitorial and utility services |
| Landscaping and grounds care and maintenance |
| Major repairs, maintenance and renovations which are not capitalized |
| New construction |
| Physical plant operations, including development of plans for plant expansion or modification |
| Property, liability and all other insurance relating to property |
| Repairs and ordinary or normal alterations of buildings, furniture and equipment |
| Routine repair and maintenance of buildings and other structures, including normally recurring repairs and preventative maintenance |
| Security and safety (campus police) |
| Space and capital leasing |
Utilities •Gas • Heating and cooling • Lights • Power • Water |
Expenditures for all central executive-level activities concerned with management and long-range planning for the entire institution.
| Bursar's Office |
| Campus-wide administrative costs for advancement and development |
Central administrative services: • Accounting • Accounts payable • Budgeting • Employee relations • Human resources • Property control • Purchasing |
Central executive level activities concerned with management and long range planning: • Audit services • Controller's Office • President's Office • Legal services |
| Central space management |
Chief Academic Office |
| Chief Business Office |
| Chief Development Office |
| Chief Student Affairs Office |
| Contract and grant administration |
| Faculty and staff governance |
| General administrative operations and services, including personnel administration |
| Governing Board |
| Operations related to fiscal control and investments |
| Planning, programming and legal operations |
Sponsored Funds Administration: • Office(s) responsible for administering monies awarded for sponsored projects • Expenditures generated from the activities of these offices |
| Administrative support within an academic unit |
Expenditures related to space management, purchase and maintenance of supplies and materials, campus-wide communication services, general stores and printing shops.
If an institution does not separately budget and expense information technology resources, the costs associated with the three primary programs (instruction, research, and public service) will be applied to academic support and the remainder to this category.
| Activities related to institution-wide development and fundraising |
| Activities to maintain relations with the community, alumni or other constituents |
| Campus Mail |
| Campus-wide communication services |
| Campus-wide public relations, marketing and fundraising |
| Central computer services and system development providing support for institution-wide administrative functions |
| Central information technology |
| Central transportation services |
| Commencement |
| Marketing and recruitment (central and unit-based) |
| Print Services |
Auxiliary enterprises furnish goods or services to students, faculty, and staff for a fee. These enterprises are managed as a self-supporting activity.
| Dormitories |
| Resident Directors |
Residence Halls • Administrative costs • Building rehab and environmental costs • Equipment and repair costs • Grounds and custodial and refuse services • Maintenance • Moving and trucking costs and motorized equipment • Utilities costs |
| Food Services |
| Restaurants |
| Campus recreational activities |
| Child care center |
| Infirmary |
| Student centers |
| Study abroad programs sold to students |
| Student unions |
| Transportation |
Intercollegiate athletic teams • Equipment • Facility maintenance • Recruiting and marketing |
Includes expenditures from Hospitals and Clinics
Expenditures in the form of grants to students resulting from the selection by the institution or from an entitlement program.
| Awards |
| Fellowships |
| Financial aid |
| Grants-in-aid |
| Intercollegiate athletic scholarships |
| Merit based scholarships |
| Need based scholarships |
| Pell Grants |
| Postdoctoral and graduate student fellowships |
| Prizes |
| Qualified scholarships covering tuition, mandatory fees, required books or supplies |
| Scholarships to aid an individual in the pursuit of study or research |
| Supplemental Educational Opportunity Grant (SEOG) |
| Student waivers |
| Trainee stipends |
| Travel and research scholarships where the student is the primary beneficiary |
| Tuition Assistance Program (TAP) |
| Tuition and fee remissions to students |
| Unqualified scholarships covering room, board, travel, research, non-mandatory fees |
Amounts received by faculty or staff primarily in recognition of charitable, scientific, educational, artistic, literary or civic achievement, or are received as a result of entering a contest.
Expenditures on behalf of appropriately related organizations where there is a relationship between the university and the activity from which the funds are derived.
Excludes expenditure of state funds.
Expenditures from the Educational Opportunity Center (EOC). EOCs offer a range of tuition-free remedial, vocational, and academic programs leading to college entry or employment. EOC also provides education opportunities for adults who are unprepared for college–level study or vocationally unprepared for employment.
Expenditures from the Educational Opportunity Program (EOP) which supports talented students who have not yet reached their academic potential due to barriers in their education, economic, or personal backgrounds.
Funds that are undistributed.