Banner Finance Program Codes
The following are descriptions of Banner program codes used by VCU to identify the functional categories of expenditures for financial reporting purposes. Program codes group current fund expenditures according to the purpose for which costs were incurred. The program expenditure classifications are nationally recognized by colleges and universities. They allow for comparative reporting and are used for analytical purposes.
Classification of Expenditures
Instruction
Banner Program Codes: 2000-2400
The instruction category includes expenditures for all activities that are part of an institution's instruction program. Expenditures for credit and noncredit courses; academic, vocational, and technical instruction; remedial and tutorial instruction; and regular, special, and extension sessions should be included.
Expenditures for departmental research and public service that are not separately budgeted should be included in this classification. This category excludes expenditures for those academic personnel whose primary activity is administration-for example, academic deans. However, expenditures for department chairpersons and administrators for whom instruction is an important role are included.
The instruction category includes the following subcategories:
2000 - General Academic Instruction. This subcategory includes expenditures for formally organized and/or separately budgeted instructional activities that are offered for credit as part of a formal post-secondary education degree or certificate program. Open university, short courses and home study activities falling within this classification and offered for credit are included. However, this subcategory does not include instructional offerings that are part of programs leading toward degrees or certificates at levels below the higher educational level, such as adult basic education. Also included in this subcategory are more specific classifications:
2001 - A41 Teaching Non GME
2002 - A20 Administration-E&G Activity
2003 - Strategic and Other
2010 - Sponsored Training Programs
2020 - Sponsored Institutional Training Support
2030 - Sponsored Research Training
2036 - Capitation
2040 - Postdoctoral Supply Allowance
2050 - Career Development Awards
2100 - Occupational and Vocational. This subcategory includes expenditures for formally organized and/or separately budgeted instructional activities that are offered for credit as part of a formal post-secondary education degree or certificate program. Open university, short courses and home study activities falling within this classification and offered for credit are included. However, this subcategory does not include instructional offerings that are part of programs leading toward degrees or certificates at levels below the higher educational level, such as adult basic education.
2200 - Special Session (Summer). This subcategory includes expenditures for formally organized and/or separately budgeted instructional activities (offered either for credit or not for credit)that are carried out during a summer session, interim session, or other period not common with the institution’s regular term. This subcategory classifies expenditures made solely as a result of conducting a special session (such as faculty salaries associated with the special session). Special sessions do not include regular academic terms held during the summer.
2300 -Community Education (Extension for Credit). This subcategory includes expenditures for formally budgeted instructional activities for credit associated with programs leading toward a degree or certificate at a level below the higher education level, such as adult basic education.
2400 - Community Education (Non-Credit). This subcategory includes expenditures for formally budgeted instructional activities that do not result in credit toward any formal post secondary degree or certificate. It includes non-credit instructional offering carried out by the institution's extension division as well as non-credit offering that are part of the adult education or continuing education program.
Research
Banner Program Codes: 2600-2740
The research category includes all expenditures for activities specifically organized to produce research, whether commissioned by an agency external to the institution or separately budgeted by an organizational unit with the institution. Subject to these conditions, the category includes expenditures for individual and/or project research as well as that of institutes and research centers. This category does not include all sponsored programs nor is it necessarily limited to sponsored research, since internally supported research programs, if separately budgeted, might be included in this category under the circumstances described. Expenditures for departmental research that are separately budgeted are included in this category. However, the research category does not include expenditures for departmental research that are not separately budgeted. Such expenditures are included in the instructional category.
The research category includes the following subcategories:
2600 - Institutes and Research Centers. This subcategory includes expenditures for research activities that are part of a formal research organization created to manage a number of research efforts. While this subcategory includes agricultural experiment stations, it does not include federally funded research and development centers, which, for public institutions, should continue to be classified as independent operations. Also included in this subcategory is more specific classification:
2610 - Institutional Research (University Funded)
2700 - Individual or Project Research. This subcategory includes expenditures for research activities that are managed within academic departments. Such activities may have been undertaken as the result of a research contract or grant or through a specific allocation of the institution's general resources. Also included in this subcategory are more specific classifications:
2710 - Individual or Project Research On Campus
2720 - Individual or Project Research Off Campus
2730 - Institutional Research Support (University Funded)
2731 - A30 Research
2740 - Other Sponsored Activities (health service projects, community service programs)
Public Service
Banner Program Codes: 2800-2810
The Public Service category includes expenditures for activities established primarily to provide non-instructional services beneficial to individuals and groups external to the institution. These activities include community service programs (excluding instructional activities) and cooperative extension services. Included in this category are conferences, institutes, general advisory services, reference bureaus, radio and television, consulting, and similar non-instructional services to particular sectors of the community.
The public service category includes the following subcategories:
2800 - Community Services. This subcategory includes expenditures for activities organized and carried out to provide general community services, excluding instructional activities. Community service activities make available to the public various resources and special capabilities that exist within the institution. Examples include general advisory services, reference bureaus, consultation, testing services and similar activities. Also included in this subcategory are more specific classifications:
2810 - Conferences and Workshops
Academic Support
Banner Program Codes: 3000-3600
The academic support category includes expenditures incurred to provide support services for the institution's primary missions: instruction, research, and public service. It includes the retention, preservation, and display of educational materials, such as libraries, museums, and galleries; the provision of services that directly assist the academic functions of the institution, such as demonstration schools associated with a department, school, or college of education; media such as audio-visual services and technology services; academic administration (including academic deans but not department chairpersons) and personnel development providing administration support and management direction to the three primary missions; and separately budgeted support for course and curriculum development. For institutions that currently charge some of the expenditures-for example, computing support-directly to the various operating units of the institution, this category does not reflect such expenditures.
The academic support category includes the following subcategories:
3000 - Libraries. This subcategory includes expenditures for organized activities that directly support the operation of a catalogued or otherwise classified collection.
3100 - Museums and Galleries. This subcategory includes expenditures for organized activities that provide for the collection, preservation, and exhibition of historical materials, art objects, scientific displays, etc. Libraries are excluded.
3200 - Audio/Visual Services. This subcategory includes expenditures for organized activities providing audiovisual and other services that aid in the transmission of information in support of the institution's instruction, research, and public service programs.
3300 - Computing Support. This subcategory includes expenditures for formally organized and/or separately budgeted academic support information technology. If an institution does not separately budget and expense information technology resources, the costs associated with the three primary missions will be applied to this category and the remainder to institutional support.
3400 - Ancillary Support. This subcategory includes expenditures for organized activities that provide support services to the three primary programs of instruction, research and public service, but are not appropriately classified in the previous subcategories. Ancillary support activities usually provide a mechanism through which students can gain practical experience. An example of ancillary support is a demonstration school associated with school of education. The expenditures of teaching hospitals are excluded.
3500 - Academic Administration and Personnel Development. This subcategory includes expenditures for activities specifically designed and carried out to provide administrative and management support to the academic programs. This subcategory is intended to separately identify expenditures for activities formally organized and/or separately budgeted for academic administration. It includes the expenditures of academic deans (including deans of research, graduate school, and colleges), but it does not include the expenditures of department chairpersons (which are included in the appropriate primary function categories). The subcategory also includes expenditures for formally organized and/or separately budgeted academic advising. Expenditures associated with the office of the chief academic officer of the institution are not included in this subcategory, but should be classified as institutional support. This subcategory also includes expenditures for activities that provide the faculty with opportunities for personal and professional growth and development to the extent that such activities are formally organized and/or separately budgeted. This subcategory also includes activities that evaluate and reward professional performance of the faculty. Sabbaticals, faculty awards, and organized faculty development programs are also included.
3600 - Course and Curriculum Development. This subcategory includes expenditures for activities established either to significantly improve or to add to the institution's instructional offerings, but only to the extent that such activities are formally organized and/or separately budgeted.
Student Services
Banner Program Codes: 4000-4500
The student services category includes expenditures incurred for offices of admissions and the registrar and activities with the primary purpose of contributing to students' emotional and physical well-being and intellectual, cultural, and social development outside the context of the formal instruction program. It includes expenditures for student activities, cultural events, student newspapers, intramural athletics and student organizations.
The student services category includes the following subcategories:
4000 - Social and Cultural Development. This subcategory includes expenditures for organized activities that provide for students' social and cultural development outside the formal academic program. This subcategory includes cultural events, student newspapers, intramural athletics, student organizations, etc. Intercollegiate athletics are not included in this subcategory as the program is essentially a self supporting operation and reported as auxiliary enterprises.
4100 - Supplementary Educational Service. This subcategory includes expenditures for services provided for particular types of students (for example, minority students, veterans, and handicapped students).
4200 - Counseling and Career Guidance. This subcategory includes expenditures for formally organized placement, career guidance, and personal counseling services for students. This subcategory includes vocational testing and counseling services and activities of the placement office. Excluded from this subcategory are formal academic counseling activities (academic support) and informal academic counseling services (instruction) provided by the faculty in relation to course assignments.
4300 - Financial Aid Administration. This subcategory includes expenditures for activities that provide financial aid services and assistance to students. This subcategory does not include outright grants to students, which should be classified as scholarships and fellowships.
4400 - Student Admissions and Records. This subcategory includes expenditures for activities related to the identification of prospective students, the promotion of attendance at the institution and processing of applications for admission. This subcategory also includes expenditures for activities to maintain, handle and update records for currently enrolled students as well as students previously enrolled.
4500 - Student Service Administration. This subcategory includes expenditures for organized administrative activities that provide assistance and support (excluding academic support) to the needs and interests of students. This subcategory includes only administrative activities that support more than one subcategory of student activities and/or that provide central administrative services related to the various student service activities. Excluded from this subcategory are activities of the institution's chief administrative officer for student affairs, whose activities are institution wide and therefore should be classified as institutional support.
Institutional Support
Banner Program Codes: 5000-5400
The institutional support category includes expenditures for central, executive-level activities concerned with management and long-range planning for the entire institution, such as the governing board, planning and programming operations, and legal services; fiscal operations, including the investment office; administrative data processing; space management; employee personnel and records; logistical activities that provide procurement; transportation services to the institution; support services to faculty and staff that are not operated as auxiliary enterprises; and activities concerned with community and alumni relations, including development and fund raising.
Appropriate allocations of institutional support should be made to auxiliary enterprises, hospitals, and any other activities not reported under the educational and general headings of expenditures.
The institutional support category includes the following subcategories:
5000 - Executive Management. This subcategory includes expenditures for all central, executive-level activities concerned with management and long range planning for the entire institution (as distinct from planning and management for any one program within the institution). All officers with institution-wide responsibilities are included, such as the president, chief academic officer, chief business officer, chief student affairs officer, and chief development officer. This subcategory includes such operation as executive direction (for example, the governing board), planning and programming operations and legal operations.
5100 - Fiscal Operations. This subcategory includes expenditures for operations related to fiscal control and investments. It includes the budget office, controller's office, treasury services and internal and external audits, and also includes such “financial” expenses as allowances for bad debts and short-term interest expenses.
5200 - General Administrative Services. This subcategory includes expenditures for activities related to general administrative operations and services (with the exception of fiscal operations and administrative information technology). Included in this subcategory are personnel administration, space management, purchasing, and campus-wide communications, and safety services.
5300 - Logistical Services. This subcategory includes expenditures related to computer services that provide support for institution wide administrative functions.
5400 - Community Relations. This subcategory includes expenditures for activities to maintain relation with the community, alumni, or other constituents and to conduct activities related to institution-wide development and fund raising.
Operation and Maintenance of Plant
Banner Program Code: 6000
The operation and maintenance of plant category includes all expenditures for the administration, supervision, operation, maintenance, preservation, and protection of the institution's physical plant. They include expenditures normally incurred for such items as janitorial and utility services; repairs and ordinary or normal alterations of buildings, furniture, and equipment; care of grounds; maintenance and operation of buildings and other plant facilities; security; earthquake and disaster preparedness; safety; hazardous waste disposal; property, liability and all other insurance relating to property; space and capital leasing; facility planning and management; and central receiving. It does not include interest expense of capital related debt.
This category also includes expenditures related to major repairs, maintenance, and renovations. Costs that will be capitalized in accordance with the institution's capitalization policy are excluded.
Scholarships and Fellowships
Banner Program Codes: 6500-6700
The scholarships and fellowships category includes expenditures for scholarships and fellowships-from restricted or unrestricted funds-in the form of grants to students, resulting from selection by the institution or from an entitlement program. The category also includes trainee stipends, prizes, and awards. Trainee stipends awarded to individuals who are not enrolled in formal course work should be charged to instruction, research, or public service. If the institution has custody of the funds and does not select a recipient, and there is no entitlement program, the funds should be accounted for and reported in the agency funds group rather than the current funds group.
Recipients of grants are not required to perform service to the institution as consideration for the grant, nor are they expected to repay the amount of the grant to the funding source. When services are required in exchange for financial assistance, as in the College Work-Study program, charges should be classified as expenditures of the department or organizational unit to which the service is rendered. Aid to students in the form of tuition or fee remissions also should be included in this category. However, remission of tuition or fees granted because of faculty or staff status should be recorded as staff benefit expenditures in the appropriate functional category.
The scholarships and fellowships category includes the following subcategories:
6500 - Scholarships. This subcategory includes grants-in-aid, trainee stipends and tuition and fee waives to undergraduate students.
6600 - Awards and Prizes. This subcategory includes awards and prizes to undergraduate students that would not be included in the subcategory for scholarships or fellowships.
6700 - Fellowships. This subcategory includes grant-in-aid and trainee stipends to graduate students. It does not include funds for which services to the institution must be rendered, such as payments for teaching.
Auxiliary Enterprises
Banner Program Codes: 7000-7225
An auxiliary enterprise exists to furnish goods and services to students, faculty, or staff, and charges a fee directly related to, although not necessarily equal to, the cost of the goods and services. The distinguishing characteristic of an auxiliary enterprise is that it is managed as an essentially self-supporting activity. Examples are residence halls, food services, intercollegiate athletics (only if self-supporting), college stores, faculty clubs, faculty and staff parking, and faculty housing. Student health services, when operated as an auxiliary enterprise, also are included. The general public may be served incidentally by auxiliary enterprises. Hospitals, although they may serve students, faculty, or staff, are classified separately because of their financial significance.
The auxiliary enterprise category includes all expenditures and transfers relating to the operation of auxiliary enterprises, including expenditures for operation and maintenance of plant and institutional support: also included are other direct and indirect costs, whether charged directly as expenditures or allocated as a proportionate share of cost of other departments or units. To ensure that data regarding individual auxiliary enterprises is complete and adequate for management decisions, cost date should be prepared using full costing methods. Full costing means that the costs attributed to each enterprise includes a portion of indirect costs related to that enterprise as well as the costs directly attributable to its operation.
The auxiliary enterprises category includes the following subcategories:
7000 - Auxiliary Enterprises-Student. This subcategory includes expenditures for auxiliary enterprise activities primarily intended to furnish services to students. A student health care service, when operated as an auxiliary enterprise, is included. However, intercollegiate athletics are excluded from this category. Also included in this subcategory are more specific classifications:
7010 - Food Service
7020 - Residential Facilities
7030 - Student Health Services
7040 - Stores and Shops
7050 - Student Activities
7100 - Auxiliary Enterprises-Faculty/Staff. This subcategory includes expenditures for auxiliary enterprise activities primarily intended to provide a service to faculty and/or staff. Such activities include the faculty club, faculty-staff parking, and faculty housing. Also included in this subcategory are more specific classifications:
7110 - Student Commons
7120 - Transportation
7130 - Parking
7140 - Telecommunications
7150 - Larrick Student Center
7160 - Vending
7170 - Gymnasiums
7180 - Other Enterprises
7195 - Siegel Center
7200 - Intercollegiate Athletics. This subcategory includes expenditures for an intercollegiate sports program when the program is operated in accordance with the definition of an auxiliary enterprise (essentially self-supporting). Also included in this subcategory are more specific classifications:
7205 - Non Program Specific
7210 - Men's Basketball
7215 - Men's Baseball
7220 - Women's Basketball
7225 - Other Sports
Hospital Support
Banner Program Code: 8500
The hospital support category includes expenditures made for services in the support of the VCU Health System through the Operations and Services Agreement (OSA), the Clinical, Educational, and Research Service Agreement (CERSA), and operation and maintenance services for leased space.
Other Activities
Banner Program Codes: 9109-9998
The other activities category includes expenditures for the University's common paymaster accounts, agency funds (funds held in custody for others), and endowment and similar funds. Included in this category are these specific classifications:
9109 - A09 Provider Based Clinics
9110 - A10 Clinical Practice
9111 - A11 Clinical Contracts
9120 - A20 Administration
9140 - A40 Teaching-Graduate Education
9500 - Agency Funds
9990 - Endowment FB Scholarships
9991 - Endowment FB Research
9992 - Endowment FB Department Uses
9998 - Unrestricted Quasi-Endowment FB