NACUBO Classification

NACUBO Classification

The NACUBO classifications provide a functional classification for expenses and are critical for reporting RF Funded expenses for corporate reporting and for the calculation of the campus F&A rate. It is important that the NACUBO classification at the project and task (Service Type) levels are accurate based on how the campus anticipates spending the allocation. Expenditures are classified based on the NACUBO classification at the project.

A definition and example of appropriate expenditures for NACUBO classification is provided in the following sections to assist in accurate assignment. The classifications are grouped by the following major functions:

Administration and Other Indirect Support and General Institutional Services

The following table lists the functions that are under Administration and Other Indirect Support and General Institutional Services.

Functions

Definitions and Examples

Sponsored Funds Administration

Definition
“Sponsored Funds Administration” includes the office(s) responsible for administering monies awarded for sponsored projects. Funds in this account are used to cover expenditures generated from the activities of these offices.

Appropriate Expenditures
Appropriate expenditures in this function include employee salaries, wages and fringe benefits; supplies; travel; and office equipment associated with activities such as:

departmental purchasing

administering sponsored project payroll and personnel

billing and collecting from sponsors

preparing and submitting final reports

performing property duties related to administration

Other appropriate activities are those generally considered preaward (for example developing budgets, processing applications, and establishing accounts).

At least 80 percent of the duties of staff assigned to accounts established within this function must be directly related to sponsored programs administered by the Research Foundation.

General Administration

Definition
“General Administration” includes support of administrative offices and other general expenses that do not relate solely to one of the major functions of the operating location. Staff assigned to accounts established for general administration may not devote more than 80 percent of their time to administering sponsored projects for the Research Foundation.

Appropriate Expenditures
Appropriate expenditures include employee salaries, wages, and fringe benefits. Also included are supplies and travel expenses. Office equipment found in areas of general administration, such as the vice presidents’ offices, is included as well.

Maintenance and Operations

Definition
“Maintenance and Operations” includes central service organizations that are responsible for the administration, supervision, operation, maintenance, preservation, and protection of the operating location’s physical plant.

Appropriate Expenditures
Appropriate expenditures include janitorial and utility services; repairs and ordinary or normal alterations of buildings, furniture, and equipment; care of grounds; and maintenance and operation of buildings and other plant facilities.

Maintenance and Operations

Definition
“Maintenance and Operations” includes central service organizations that are responsible for the administration, supervision, operation, maintenance, preservation, and protection of the operating location’s physical plant.

Appropriate Expenditures
Appropriate expenditures include janitorial and utility services; repairs and ordinary or normal alterations of buildings, furniture, and equipment; care of grounds; and maintenance and operation of buildings and other plant facilities.

Alterations and Renovations

Definition
“Alterations and Renovations of Physical Plant” includes structural changes to existing buildings, offices, and laboratories that are of general benefit to one or more major function of the operating location.

Appropriate Expenditures
Appropriate expenditures include creating additional laboratory space in an existing building and subdividing a building.

Departmental Administration

Definition
“Departmental Administration” includes administrative and support services that benefit department activities in academic deans’ offices, academic departments and divisions, and organized research units (such as institutes, study centers, and research centers).

Departmental Administration also includes proposal development and other specific expenses associated with seeking external support at the department level.

Appropriate Expenditures
Appropriate expenditures include administration of sponsored programs at the department level, such as monitoring accounts and processing personnel forms and purchase requisitions.

Student Services

Definition
“Student Administration and Services” includes services to students.

Appropriate Expenditures
"Appropriate Expenditures" includes payments to deans for student services; admissions, registrar, counseling, and placement services; student advisers; student health and infirmary services; catalogs; and commencements and convocations.

General Institutional Support

"General Institutional Support" includes services or service units of general benefit to all the major functions of the operating location. Examples of such services are the computer center, automotive, mail, telephone, and central stores. These expenses must be taken into account when establishing recharge rates in accordance with University policy.

Institutional and Departmental Support

“Institutional and Departmental Support” includes activities or functions that directly support institutional and departmental functions that cannot be reasonably allocated to specific functions or departments. Note: This classification should only be used when one of the other classifications is not appropriate.

Academic Support

"Academic Support” includes activities that support the primary functions of instruction, research, and public service. This classification should be used to support academic administration and separately budgeted course and curriculum development.

Organized Activities

These are activities or functions that are budgeted and accounted for that provide support to specific objectives not related to another classification related to the institutions missions: instruction, research, and public service.

Other Campus and Sponsored Program Support

The following table lists the functions that fall under Other Campus and Sponsored Program Support.

Functions

Descriptions

Libraries

These are activities or functions that support the operation, maintenance or development of the library function.

Instruction and Dept Research

These are activities or functions that are part of an institution's instruction program.

Sponsored Program Development

These are activities or functions that support broad new programs, the purposes of which are to enhance and/or upgrade the capability of the operating location to attract future sponsored support.

Educational Support

These are activities or functions that provide support for educational and training programs generally within the institution.

Training

These are activities or functions that generally support graduate and undergraduate students working toward a degree.

Organized Research

These are activities or functions organized to produce research and achieve specific research goals. This activity includes externally funded research or research funded from unrestricted funds that is accounted for and budgeted separately.

Public Service

These are activities or functions that primarily provide noninstructional services beneficial to individuals and groups external to the institution.

Fellowships

These are activities or functions that provide fellowships.

Scholarship Development Costs

These are activities or functions that support and develop scholarship programs.

Scholarships

These are activities or functions that provide scholarships.

Student Financial Aid

These are activities or functions that provide student financial aid.

Prizes and Awards

These are activities or functions that provide prizes and awards.

Intercollegiate Athletics

These are activities or functions that support intercollegiate athletics.

Residence Halls

These are activities or functions that support residence halls.

Other Auxiliary

These are activities or functions that support other auxiliary services.

Food Service

These are activities or functions that support food service.

Hospitals and Clinics

These are activities or functions that support hospitals and clinics.

Nursing Home Operations

These are activities or functions that support nursing home operations.

Frequently Asked Questions

Change History

 

 

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