Accounting Services Section (ACT)
Effective Date: 01/01/1999
Last Modified Date: 06/21/1999
100 Instruction: This activity includes those actions and aids which permit knowledge, experience, and training to be transmitted from a teacher to a student.
101 Regular Term Instruction: This purpose includes instruction and departmental research offered for credit or non-credit through a regular academic department during a regular session. It includes academic departmen heads, departmental chairmen, all budgeted teaching positions, and support personnel subject to supervision and direction by person filling the aforementioned positions. (In the Health Affairs budget, code 16021 includes summer sessions and continuing education.)
102 Summer Term Instruction: This purpose includes instruction and departmental research offered for credit or non-credit through a regular academic department during a summer session, except for Health Affairs budget code 16021 which is included in purpose code 101.
103 Extension Instruction: This purpose includes instruction and departmental research offered for credit or non-credit through an extension or other special, exclusively instructional, division of the institution. Such offerings are primarily, but not exclusively, directed to members of the community, groups external to the institution, persons otherwise unable to take advantage of such opportunities and resources, and may be presented both on or off campus. It includes vocational education, adult education, professional review and refresher courses, and continuing education. Forms of instruction included are short courses, conferences, seminars, and workshops. It excludes divisions of the institution which provide public services.
105 Institute of Government
107 Distance Learning: This purpose includes instruction offered for credit through extension.
110 Organized Research: This activity includes research efforts of a specified scope which are conducted for the primary purpose of producing research outcomes, whether commissioned by an external agency or separately budgeted within an institution. It includes research project personnel and excludes research administrators and their support personnel.
140 Public Service: This activity includes the non-instructional and non-research services provided primarily, but not exclusively, to persons external to the institution.
142 Community Services: This purpose includes those public services, whose primary function is not instruction and departmental research or organized research, directed to members of the community, i.e., persons external to the University, and not classified elsewhere. It includes community counseling and consulting, advisory and reference services, and community projects. It includes organizational divisions which provide varying combinations and types of services, and excludes divisions which are exclusively instructional in their operation. It includes The Institute of Government, continuing education centers, the Community Service and Continuing Education Program (Title I), direct patient care and health care supportive services, and other organized institutes, centers, and services. (It includes public service agreements which cannot more specifically be classified as research agreements or educational services agreements.)
150 Academic Support: This activity includes the services which provide support to, and are an integral part of, one or more of the three primary activities, i.e., instruction, research, and public service.
151 Libraries: This purpose includes the collection, cataloging,classification, displaying, maintenance, restoration, and distribution of published, recorded, duplicated, discovered, and created materials and objects. It also includes the various forms of aid and assistance provided to facility users.
152 General Academic Support: This purpose includes the non-library services which provide support to, and are an internal part of, one or more of the three primary activities, i.e., instruction, research, and public service, of an institution. It includes academic administration (e.g., college deans), academic computing services (e.g., instructional computing and research computing), ancillary support (e.g., demonstration schools, glass blowing shops, laboratory schools, nuclear reactors, and planetariums), audio-visual services (e.g., closed circuit television, learning resources center, and record, film and video center), and museums and galleries (e.g., aboretums, botanical and zoological gardens and traveling displays).
160 Student Services: This activity includes the actions which contribute to the students' emotional and physical well-being and to their intellectual, cultural, and social development. It includes student services administration (e.g., Dean of Students), student admissions and records (e.g., recruitment, evaluation, registration, catalogs, and identification of students), student counseling and career guidance (e.g., placement and testing), student financial aid administration (e.g., administration of student loans, grants, and work-study programs, and financial counseling), minority affairs, and student religious and political organizations, aural broadcasting services, and symphony orchestras.
170 Institutional Support: This activity includes the actions which provide daily operational support, excluding maintenance and operation of the physical plant, to an institution. It includes all central, executive-level management of and long-range planning for an entire institution, all areas of executive direction, (e.g., the governing board, the chief executive office, and the senior executive officers), fiscal operations (e.g., accounting, payroll, contracts and grants), facility management, employee personnel and records, central purchasing, central transportation, (e.g., campus traffic, campus buses, receiving and shipping) central mail service, central telephone service, campus safety and security (e.g., environmental health and safety, campus security and watchmen), alumni and community relations (e.g., alumni records and publications, public information, news service, and commencement), and fund raising and development (e.g., foundations).
180 Physical Plant Operations: This activity includes the services of repairing and maintaining existing grounds and facilities and providing utility services. It includes custodial services, property insurance and controls, fire protection, and campus architects. Such costs associated with auxiliary enterprises should be allocated thereto. It excluded capital expenditures for plant expansion, modification, and architectural services related to such projects, which are to be classified in activity number 300.
190 Area Health Education Centers: This activity includes the Area Health Education Center which is directed by the School of Medicine at the University of North Carolina at Chapel Hill and is designed to increase the supply, quality, and geographic and specialty distributions of health services in North Carolina.
191 Operations: This purpose includes the operation of the nine Area Health Education Centers in North Carolina.
192 Residency Training: This purpose includes the service grants which are available for new medical residencies when receiving post-medical school training in the service of the Area Health Education Centers.
193 Health Science Support: This purpose includes the administrative and instructional support provided to the Area Health Education Centers by the health science schools and departments.
200 Student Auxiliaries: This activity includes the management and operation of non-gratis services which are designed to serve primarily students. A user fee is charged to the beneficiary of the service and each purpose is operated as a self-supporting unit.
202 Campus Center: This purpose includes the management and operation of the campus center or student union facilities.
203 Food Services: This purpose includes the management and operation, or sub-contracting, of an institution's various food-serving programs. It includes such operations whether operated in dining halls, lunch rooms, cafeterias, snack bars, vending machines or by catering.
204 Health Services: This purpose includes the management and operation of a dispensary or infirmary for purpose of providing medical attention to students.
205 Housing Services: This purpose includes the management and operation of residence facilities providing housing and lodging services to students.
206 Laundry Services: This purpose include the management and operation of washing, cleaning dry cleaning, ironing, and linen rental services available to students.
207 Recreational Services: This purpose includes the management and operations of recreational, cultural, and social programs for students. It includes student organizations, art exhibitions, dances, festivals, receptions, banquets, intramural and intercollegiate athletics, concerts, guest lectures,and visiting artist/concert series.
208 Student Stores: This purpose includes the management and operation of the service facility which provides textbooks, supplies, materials, and instruments to students.
209 Institutional Auxiliaries: This activity includes the management and operation of non-gratis services which are designed to serve primarily the institution, its faculty, and staff. The user is charged for the services and each purpose is operated as self-supporting.
211 Central Motor Pool: This purpose includes managment, operations, and maintenance of the institution's central motor vehicle pool operated as a self-supporting entity. Revenues are generated from sales and services rendered.
212 Central Stores: This purpose includes the management and operation of an institution's central facility for acquiring, stocking, and dispensing supplies and materials which are utilized in large volume by multiple divisions of an institution.
214 Printing and Duplicating: This purpose includes the management and operation of an institution's centralized facility for providing printing, binding, duplication, and reproduction services to organizational divisions of an institution.
215 Rental Property: This purpose includes the management and operation of an institution's rental properties which do not qualify for inclusion in purpose number 205. It includes residence facilities available to faculty and staff.
216 Vehicle Registration: This purpose includes the management and operation of the vehicle registration and control service which is provided to faculty, staff, and students. It does not include an institution's safety and security force, which is included in activity number 170.
217 Utilities Support: This purpose includes administration, management, operations, and maintenance of utilities support provided primarily to departments, divisions, and offices of the University. Utilities support includes distributions of electricity, power, and water, removal and disposal of sewage, and transmissions by telecommunication systems.
219 Other Auxiliary Operations: This purpose includes the management and operation of any institutional auxiliary services not otherwise more specifically identified.
220 Independent Operations: This activity includes those organizational divisions which are owned or managed by an institution but which are independent of the primary mission of the institution, although they contribute to the enhancement of those programs. It excludes those operations which are managed as investments of an endowment fund.
230 Student Financial Aid: This activity includes the monies presented as scholarships, fellowships, traineeships, grant-in-aid, prizes and awards to individuals enrolled in formal institutional coursework, The individuals are not required to render services as consideration for the monies thus presented and are not required to repay the amount received. Also, this activity includes the state's contribution or matchings for work-study, in auxiliary enterprises or elsewhere in an institution, and student loan programs. It does not include the ultimate disbursements of work-study and student loan monies to student-beneficiaries. This disbursement of work-study monies to student-employees is classified according to the activity or purpose in which the service is being rendered. The disbursement of student loan monies is classified within the loan fund group as a creation of a loan receivable. The mandatory transfer of state matchings for student loan programs from the current fund group to the loan fund group is an element of this activity. It includes the awards to students from the supplemental educational opportunity grants program, but excludes the awards from the basis educational opportunity grants program. The receipts and disbursements of basic educational opportunity grants program monies are classified with the agency fund group. Also, it excludes student financial aid administration, which is included in activity number 160.
250 Reserves: This activity includes budgetary appropriations and allotments which are not assigned to the specific activity or purpose. Such balances are "held in reserve" until a subsequent allocation or assignment occurs.
251 Salary Related Reserves: This purpose includes the budgetary appropriations and allotments which are not assigned to a specific activity or purpose but which are designated for eventual use as salary increments and related fringe benefits.
252 Other Reserves: This purpose includes the budgetary appropriations and allotments which are not assigned to a specific activity or purpose but which are designated for eventual use in a non-salary related manner. It includes all elements of the reserve for over-enrollment.
300 Capital Improvements: This activity includes the authorizations for capital acquisitions, constructions, additions, improvements, and furnishings when purchasing land, buildings, and equipment.
301399 Project Identification: These purposes identify specific capital improvement projects of the institution. The specific titles of each of these ninety-nine purposes will be determined by the needs of the institution. The purpose classification will have significance only when associated with its related budget code and expenditure code.
400 Service Agreements
401 Educational Agreements: This purpose includes any grant or contract under which federal or other financing is provided on a cost reimbursement basis for all or an agreed portion of the costs incurred for training or other educational services. Typical of the work covered by educational service agreements are summer institutes, special training programs for selected participants, professional or technical services to cooperating countries, the development and introduction of new or expanded courses and similar instructional-oriented undertakings, including special research training programs, that are separately budgeted and accounted for by the institution. It excludes awards for organized research, awards exclusively for student financial aid, and institutional grants.
980 Financial Services General Administration: This activity includes all transactions handled by this campus for The University of North Carolina, General Administration.
990 Multi-Activity: This activity is applicable with those transactions which are non identifiable with an existing activity or purpose. Its use will be limited.
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