Fiscal Operations Manual
Section 1100: FOAPAL Elements
Effective: 03/01/2002
Revised: 09/22/2016

 

WARNING:  THESE ARE NOT CURRENT POLICIES!!

Please see current Fiscal Policy Manual for current policies

 

All expenditures must be correctly classified as to Program because these codes are used for the compilation of financial statements for the University. Only with consistency in financial records can the University achieve accurate financial reporting.

A Program Code is linked in the accounting system to a Fund Code and an Organization Code through the pre-assigned Index. The Index is the shorthand identifier for the fund, organization, program combination, and identifies the type of activities for which dollars are spent. It is essential that all expenditures be correctly classified as to Program because these codes are used for the compilation of financial statements for the University. In addition, this University expenditure data is used in the preparation of reports to national organizations, for comparison with peer institutions, and in the Facilities and Administration Rate (indirect cost) proposal. See also: FIS-Ex 003-03: Program Codes Decision Tree.

  1. Instruction and Departmental Research
  2. Sponsored Instruction and Training
  3. Academic Support
  4. Institutional Support
  5. Libraries
  6. Student Services
  7. Operations and Maintenance of Physical Plant
  8. Sponsored Research
  9. Other Sponsored Activities
  10. Public Service
  11. Other Institutional Activities
  12. Plant Funds

 

1. Instruction and Departmental Research

Program Codes: 01100-01130 Instruction and Departmental Research
  01200 Departmental Research
  05000 Summer Session Instruction
  07002-07009 Continuing Education Instruction
  09000 Other Instruction
  11990 AES Ag Exp Station Research

Definitions:

Instruction - The teaching and training activities of the University, whether it is for credit towards a degree or on a non-credit basis. This includes Summer Session, workshops, continuing education, and sponsored instruction. Activities that support instruction include preparation of course syllabi, preparation and/or distribution of class materials, academic counseling (not to be confused with student advising), and the curriculum committee. Instruction also includes designated operations, such as workshops, with the other Instruction program code 09000.

Departmental Research - Research, development and scholarly activities that are not sponsored research. That is, they are not separately budgeted and accounted for. Other scholarly activities include improving a faculty member’s instructional methods, improving competence in his/her field and contributing to the development of the particular discipline. It is not considered a major function, but is part of the instruction function of the University.

Examples of Costs:

  • Salaries, wages and related benefits of faculty and classified staff associated with course development, direct classroom and other teaching activities, or that are an integral part of departmental research. Many deans and department chairs also teach classes.  Their salary would be split between instruction and departmental administration in accordance with the percent of time spent on each function.
  • Graduate Teaching Assistantships (GTAs) - both salary and tuition remission
  • Materials, such as lab supplies used directly in teaching a lab
  • Costs of equipment and equipment maintenance used for the classroom or training activity
  • Publication printing costs associated with the teaching activity
  • Travel directly related to Instruction or Departmental Research
  • Direct materials and supplies used for Instruction or Departmental Research
  • Recharges from service units that support Instruction or Departmental Research, such as Printing and Mailing

2. Sponsored Instruction and Training

Program Codes: 03001 - 03010 Sponsored Instruction
  03600 - 03610 Sponsored Instruction Cost Share

Definition:
Specific instructional or training activity established by a grant, contract, or cooperative agreement.  Includes such activities as America Reads Program, ELI workshops, US-ED Distance Education Alliance, short courses, sponsored field trips, and sponsored course development. This also includes any mandatory cost sharing.  Cost sharing is the University’s support of a project through either cash or in-kind services that is required by some sponsors. See GCG 212: Cost Share for further information.

3. Academic Support

Program Codes: 01800 Departmental Academic Support
  07001 Continuing Education Administration
  11200 Ag Experiment Station Administration
  21010 Extension Service Administration
  30200 Museums and Galleries
  30400 Educational Media Services
  30600 Academic Administration/Dean's Office
  30800 Other Academic Support

Definition:
Expenses incurred for administrative and support services that benefit common or joint department activities such as in the Deans' offices, academic departments and divisions, educational media services, and organized  research units. Organized research units include institutes, study centers, and research centers under the Vice President of Research.  Examples include the Survey Research Center, Marine Freshwater Biology Center, Lab Animal Resources, Linus Pauling Institute, and Center for the Humanities.

Many deans and department chairs also teach classes.  Their salary would be split between Departmental Administration and Instruction in accordance with the percent of time spent on each function.

Examples of Costs:

  • Faculty and classified salaries and benefits (Dean, Department Head, Administrative Assistant, Accountant, Business Manager, Office Assistant)
  • Personnel activities such as search committees, promotion committee, human resources document processing
  • Other committee meetings such as University Safety Committee, Commencement Committee, etc.
  • Training and travel which benefit common or joint departmental activities. Includes planning, reservations, preparing travel and reimbursement documents
  • Administrative support including correspondence, filing, calendar coordination, telephone coordination, and office management
  • Time card processing, time entry, review and analysis of payroll expenditures and labor distributions
  • Processing accounting transactions, journal vouchers, vendor payments, and reimbursements
  • Office supplies, postage, telephone costs and memberships.
  • Duties related to building managers and facility coordination
  • Installation and maintenance of computer hardware, including all peripherals, network administration and related support, and installation and maintenance of computer software and custom programming of software applications
  • Costs associated with a departmental library that is not a part of the University library.

NOTE: For costs related to fund raising or alumni activities, each Dean has an index designated for development costs. Student recruiting costs should also be charged to the index designated for development costs. Only this index should be used for these activities.

4. Institutional Support

Program Codes: 61000 Institutional Management

Definition:
Expenses associated with units that provide support to the entire University.  This includes the President’s office, Provost, Vice Provost for Academic Affairs, Vice President for Research, Business Affairs, Procurement, Contracts, and Materials Management (PCMM), General Counsel, Budget and Fiscal Planning, Institutional Research, Human Resources, and Information Services.

5. Libraries

Program Codes: 30001 Libraries

Definition:
This program code is used for costs associated with the Valley Library on the Corvallis campus, the Guin Library at Hatfield Marine Science Center in Newport, and the Vet Med Library.

Examples of Costs:

  • Salaries and benefits related to the administration of the library
  • Purchase of books and periodicals
  • Travel & other costs related to the administration of the library
  • Book repairs and book restorations
  • Electronic materials and services

6. Student Services

Program Codes: 40002-40800 Student Services
  46500 Student Health Service
  82001 Scholarships & Fellowships

Definition:
Expenses incurred for the administration of student affairs and for services to students. This includes activities occurring in the offices of the Vice Provost for Student Affairs, Admissions, Registrar, Educational Opportunities Programs, Promise Program, Pre-College Programs, Career Services, Student Health Services, and Counseling & Psychological Services.  It also includes expenses related to catalogs, commencement, scholarships/fellowships, other student services, and student advisors at the college level.

7. Operations and Maintenance of Physical Plant

Program Codes: 50002 Physical Plant Administration
  50500 Custodial Services
  51000 Utilities and Heat Plant Administration
  51500 Waste Disposal
  52000-55000 Grounds and Facilities Maintenance

Definition:
Expenses incurred for the administration, supervision, operation, maintenance, preservation, and protection of the University’s physical plant (buildings, grounds, and equipment).

Examples of Costs:

  • Custodial and utility services
  • Grounds maintenance
  • Repairs, ordinary maintenance, and operation of buildings and other plant facilities that are basic features of the facility, i.e. toilet rooms that are required regardless of the use of the facility, and other common areas.  This also includes general-purpose classrooms, which are defined as classrooms that are maintained by the general fund and scheduled through the Schedule Desk for any type of class instruction.  Buildings owned by auxiliaries, such as University Housing and Dining Services, fund their own operations and maintenance. Other building maintenance and repairs should be charged to the appropriate program code relating to the specific project or activity
  • Earthquake and disaster preparedness
  • Environmental safety
  • Biological waste disposal
  • Property, liability and all other insurance relating to property, space and capital leasing
  • Facility planning and management
  • Campus Freight which provides shipping and receiving assistance for large/heavy freight on campus is located within Printing & Mailing Services.
  • Planning for new space or planning and/or supervision of renovation projects
  • Annual space and equipment inventories

8. Sponsored Research

Program Codes: 11001-11989 Ag Experiment Station Research (does not include 11200, Administration)
  12000-12001 Forest Research Lab
  130XX Other Institutes and Research Centers
  150XX-155XX Sponsored Research (includes Research Training)
  16010 Internally Funded Research
  16503-16504 Vessel Operations
  1700x, 1750x Research Cost Sharing

Definition:
All research that is budgeted and accounted for separately. This is also called organized research.  There is normally a proposal submitted, an award made, and activity and financial reporting to the sponsor. Each sponsored project’s financial records correspond to the Fund code that provides the dollars for the research.  This includes research sponsored by Federal and non-Federal agencies and organizations, as well as, research activities that are separately budgeted and accounted for that are funded by the University.

Sponsored Research also includes research conducted by the Ag Experiment Stations and the Forestry Research Lab, who receive funds from USDA and State legislative match, which they distribute and report back to the Federal and State governments on how the money has been used. This does not include administrative costs. 

Sponsored Research includes cost sharing. Cost sharing is the University’s support of a project through either cash or in-kind services that is required by some sponsors.

Examples:

  • Academic and classified staff salaries and benefits
  • Graduate Assistantships (GRA), including salary, OPE, tuition remission
  • Travel directly related to the research
  • Direct materials and supplies
  • Publication costs
  • Recharges from service units, such as Printing and Mailing, for costs associated with Sponsored Research
  • Repair and maintenance costs of equipment used exclusively for the activity

It does not include any administrative or instructional activity costs.  It does not include building maintenance or repairs, or utility costs unless specifically authorized by the sponsor.

9. Other Sponsored Activities

Program Codes: 18103-18104 Other Sponsored Activities - On Campus
  18153-18154 Other Sponsored Activities - Off Campus
  18300-18450 Other Sponsored Activities Cost Share
  20103-20104 Sponsored Public Service - On Campus
  20153-20154 Sponsored Public Service - Off Campus
  20300, 20450 Sponsored Public Service Cost Share

Definitions:

Programs and topics separately funded by Federal and non-Federal agencies and organizations which involve the performance of work other than instruction or sponsored research.  This includes health service projects, community service, extension programs, and cost sharing. It includes cost sharing. Cost sharing is the University’s support of a project through either cash or in-kind services that is required by some sponsors.

Examples of Costs:

  • Academic and classified staff salaries and benefits
  • Travel directly related to the activity
  • Direct materials and supplies
  • Publication costs

10. Public Service

Program Codes: 20600 Other Public Services (Services/Testing)
  20910 Extended Education
  21022-21035 Extension Service Programs
  21101-21109 Extension Service Programs
  21112-21114 Extension Service Programs
  24000 Veterinary Teaching Hospital

Definition:
These costs are associated with extended education and the Cooperative Extension Service (USDA Smith-Lever funds and state legislative support).  This does not include individually sponsored projects. It does include the Veterinary Teaching Hospital, as well as, designated operations that are service and testing, but not workshops.  Examples are electric motor testing service, archeology services, asphalt testing, Seed Testing Laboratory, HHS youth camps, Oregon Climate Service, and Vet Diagnostic Lab testing services.

11. Other Institutional Activities

Program Codes: 450XX Housing and Food Services
  450XX-456XX Student Centers and Activities
  46000 Intercollegiate Athletics
  47000 Parking Operations
  47500 Bookstores (OSU-operated)
  48000 Other Rentals
  48500 Other Auxiliary Enterprises
  99100 Service Centers

Definition:
Other activities of the University (auxiliaries and service departments) which are in the University’s financial statements. 

Examples:

  • Academic and classified staff salaries and benefits
  • Travel directly related to the activity
  • Direct materials and supplies
  • Computer costs and services used for the activity
  • Publications
  • Repair and maintenance costs of equipment used exclusively for the activity

12. Plant Funds

Program Codes: 90001-93000 Plant Construction/Improvement
  97000 Renewal and Replacement

Definition:
This category includes acquisition, construction, or renovation of University land or buildings.

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