Instruction: This activity includes institutional services in which knowledge, expertise, and skill are acquired and accumulated by faculty members through departmental research and other academic and scholarly efforts and transmitted to students through pedagogical endeavors. It includes all basic and immediately supportive activities which constitute instructional programs of the institution and is inclusive of three instructional elements; namely, regular term instruction, summer term instruction, and extension instruction.
Regular Term Instruction: This purpose includes all component parts of academic instruction offered by regular academic departments during regular academic terms and sessions. Instructional courses may be offered either for credit or noncredit. It includes academic department heads, departmental chairpersons, academic program directors, all budgeted regular term teaching positions, and support personnel supervised and directed by person filling the aforementioned positions. Also, this purpose includes supportive services, supplies, and equipment required by aforesaid positions.
Summer Term Instruction: This purpose includes all component parts of academic instruction offered by regular academic departments during summer terms and sessions. Instruction courses may be offered either for credit or noncredit. It includes summer term administrators, all teaching positions budgeted for summer term instruction and all supportive personnel, services, and materials immediately and directly associated with and required by aforesaid positions.
Extension Instruction: This purpose includes instruction offered to students through an extension division of the institution and for students who do not participate in regular term and summer term instructional courses and programs. Accordingly, instructional expertise is provided to students by extending traditional boundaries of instructional activities. It includes educational activities in the form of adult education, adult basic education, avocational education, continuing education, personal development, and professional review, renewal, and improvement. These instructional offerings can be provided either through regular courses, short courses, special courses, conferences, consortia, correspondence courses, seminars, or workshops. Individual courses and programs may be provided either off or on campus, and may be degree-related, nondegree-related with Continuing Education Unit (CEU) credits awarded, or nondegree-related without award of CEU credits. It includes all supportive personnel, services, and materials required for extension instruction.
ECU Div. of Health Affairs: This purpose includes instruction and departmental research in the Division of Health Affairs at East Carolina University. It includes all teaching positions budgeted for this Division and all supportive personnel, services, and materials immediately and directly associated with and required by aforesaid positions.
Organized Research: This activity includes research efforts of a specified scope conducted for the primary purpose of achieving identified research outcomes, whether commissioned and sponsored by external agencies or separately sponsored within the institution. It includes individual research, project research, sponsored research, research institutes, and research centers. Also, it includes research project personnel but excludes research administrators and related support personnel. (See purpose 152 General Academic Support for reference to research administration.) It excludes separately funded departmental research (see purpose 101 Regular Term Instruction) and the North Carolina Agricultural Research Service (which is specifically identified in activity 120).
Public Service: This activity includes non-instructional and non-research services provided primarily for the benefit of persons external to the University. This activity includes the UNC Center for Public Television and community services.
Community Services: This purpose includes certain educational services made available to the general public requiring use of personnel, physical facilities, and equipment of the institution. It includes advisory, consulting, cultural, health care, and informational services outside the context of regular instructional and organized research programs for the specific purpose of sharing institutional capabilities, expertise, and resources with persons external to the institution in satisfying community needs. It includes the Institute of Government in Chapel Hill, and the Medical and Dental Faculty Practice Plans at East Carolina University and UNC-CH. It does not include degree-related or nondegree- related instruction. This purpose excludes the North Carolina Agricultural Extension Service, The UNC Center for Public Television, Instruction, and Organized Research.
Academic Support: This activity includes services of the institution which provide support to and are an integral part of one or more of the three primary activities, such as, instruction, organized research, and public service. This activity includes libraries and general academic support.
Libraries: This purpose includes organizational divisions of the University and related personnel whose responsibilities include the acquisition, collection, classification, cataloging, display, circulation, distribution, maintenance, and restoration of printed, published, recorded, duplicated, discovered, created, and collected materials, objects, and resources. It also includes various forms of assistance and orientation provided to facility users and related data processing capabilities.
General Academic Support: This purpose includes nonlibrary academic support services of the institution which provide direct assistance to and are an integral part of one or more of the three primary activities (instructional, organized research, and public service), including their constituent purposes. It includes academic and research administration (associate and assistant vice chancellors for academic affairs, college deans, academic deans, graduate school deans, faculty deans, research deans, and accompanying associate and assistant deans), ancillary support (academic advising, faculty awards, demonstration schools, glass blowing shops, laboratory schools, critic teacher programs, cooperative education programs, academic personnel development, course and curriculum development (when separately funded), nuclear reactors, and planetariums), educational media (closed circuit television, learning resource facilities, and film, record, tape, audio, and video facilities), museums and galleries (art objects, arboretums, botanical gardens, zoological gardens, scientific displays, traveling exhibits, guidebooks, and publications) and academic data processing.
Student Services: This activity includes functions and services of the institution which support and complement academic programs and which enhance the total growth of students by contributing to their cultural, social, intellectual, physical, and emotional development. It includes student services administration (associate and assistant vice chancellors for student affairs, Dean of Students, and accompanying associate and assistant deans), student admissions and records maintenance (recruitment, evaluation, processing of applications for admission, registration, registrar, catalogs, and identification of students), student counseling and career guidance (placement and vocational testing), student financial aid administration (administration of student loans, scholarships, grants, and work-study programs, and financial counseling), student social and cultural development (orientation programs, minority affairs, veterans' services, services for physically handicapped and disadvantaged students, student religious and political organizations, and foreign student services), aural broadcasting services, symphony orchestras, non-auxiliary intramural athletics, and related data processing capabilities. This activity excludes student financial aid funds (See activity 230 Student Financial Aid).
Institutional Support: This activity includes functions and services, exclusive of physical plant operations, which provide continuous operational general support to the institution. It includes all central, executive-level management of and long-range planning for the entire institution, all areas of executive direction (the governing board), the chief executive officer (the chancellor), and senior executive officers (vice chancellors and the provost), fiscal operations (accounting, contracts and grants, payroll, trusts, systems and procedures, disbursements, cash management, cashiers, budget preparation and administration, investments, internal controls, internal auditing, and account collections), legal advisors and consultants, administrative data processing (institutional accounting and room scheduling), institutional research, facility and space management, employee personnel and records, central purchasing, nonauxiliary central stores, central transportation (campus traffic, campus buses, receiving and shipping, nonauxiliary motor pools), central mail service, central telephone service, nonauxiliary printing and duplicating services, campus safety and security (environmental health and safety, fire protection, campus security, guards, and watchers), alumni and community relations, (news service and commencement), and fund raising (e.g., development and endowments).
Physical Plant Operations: This activity includes functions and services of the institution relative to operating, repairing, and maintaining physical facilities and grounds, providing utility service, and accompanying administrative and support components. It includes custodial services, property insurance and controls, utility plants, utility acquisition and distribution, trash collection, campus architects, construction engineers, and related data processing capabilities. It excludes campus safety and security (See activity 170 Institutional Support). Also, it excludes capital expenditures for plant expansion, plant modifications, and related architectural services; these excluded expenditures are provided in activity 300 Capital Improvements. This activity is compatible with revenues generated within the institution from utility and other services provided to self-supporting (non-appropriated) operations.
General Institutional Support: This classification consolidates, for State-level budget presentations, certifications, and controls, four pre-existing activity and purpose categories. The categories are identified in Part I of The University of North Carolina Chart of Accounts as (1) purpose 152 General Academic Support, (2) activity 160 Student Services, (3) activity 170 Institutional Support, and (4) activity 180 Physical Plant Operations. Each of the four categories must be consulted for identification of the constituents of this consolidated classification. Also, each of the four categories remains valid and applicable for all accounting, budgetary, and financial reporting purposes other than for State-level budget presentations, certifications, and controls. This consolidated classification is created to implement a budgetary change enacted by the General Assembly of North Carolina, 1989 Session, in House Bill 2335, Chapter 936, Section 1.
Student Auxiliaries: This activity includes management, operations, and maintenance of auxiliary enterprises designed to serve primarily students of the institution. Fees are charged to students for available services and for services utilized, and constituent purpose is operated as a self-supporting entity. Also, each constituent auxiliary must sustain all its direct costs of operation and its proportionate share of indirect costs.
Auxiliary Administration: This purpose includes centralized administration, managerial, and operating services provided to two or more auxiliary enterprises of the institution. The benefiting auxiliaries are coded 202 through 219. Revenues are generated from fees charged to benefiting auxiliary enterprise.
Campus Center: This purpose includes management, operations, maintenance, and services of campus center and student union facilities at the institution. Revenues are generated by fees levied on students and from sales and services rendered.
Food Services: This purpose includes management, operations, and maintenance, or subcontracting thereof, of the institution's various food-serving functions. It includes such functions whether operated in dining halls, lunchrooms, cafeterias, snack bars, by catering, or under certain conditions, with vending machines. Revenues are generated from sales and services rendered.
Health Services: This purpose includes management, operations, and maintenance of dispensary and infirmary facilities created and operated to provide health and medical services and attention to students of the institution. Revenues are generated by fees levied on students for available services and from sales and services rendered.
Housing Services: This purpose includes management, operations, and maintenance of institutional facilities which provide housing, residential, and lodging services to students. Revenues are generated from sales and services rendered.
Recreational Services: This purpose includes management, operations, and maintenance of recreational, cultural, and social functions, and related activities, provided to students by the institution. It includes student organizations, art exhibitions, dances, stage productions, festivals, receptions, banquets, intramural and inter-collegiate athletics, concerts, guest lectures, recitals, and visiting artist series. Revenues are generated by fees levied on students and from sales and services rendered.
Student Stores: This purpose includes management, operations, and maintenance of facilities which make available to students various materials and supplies, including textbooks and instruments. Revenues are generated from sales and services rendered.
Institutional Auxiliaries: This activity includes management, operations, and maintenance of auxiliary enterprises designed to serve primarily the institution and its faculty and staff. Fees are charged for services utilized, and each constituent auxiliary is operated as a self-supporting entity. Also, each constituent auxiliary must sustain all its direct costs of operation and its proportionate share of indirect costs.
Central Motor Pool: This purpose includes management, 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.
Central Stores: This purpose includes management, operations, and maintenance of the institution's central stores and warehouse facility used for acquiring, maintaining, and distributing supplies and materials utilized in large volume by various divisions, departments, and offices of the institution. Revenues are generated from sales and services rendered.
Printing and Duplicating: This purpose includes management, operations, and maintenance of the institution's activities and service functions which provide printing, binding, duplication, reproduction, and related services to departments, divisions, and offices of the institution. Revenues are generated from sales and services rendered.
Vehicle Registration: This purpose includes management, operations, and maintenance of the vehicle registration, parking, and control services provided to faculty, staff, students, guests, and visitors. It includes the institution's safety and security force which is cited in activity 170 Institutional Support. Revenues are generated from sales and services rendered.
Other Auxiliaries: This purpose includes management, operations, maintenance, and services of auxiliary enterprise operations not qualifying for inclusion in auxiliary enterprises coded 201 through 216. Revenues are generated from sales and services rendered.
Student Financial Aid: This activity includes funds available for distribution as scholarships, fellowships, traineeships, trainee stipends, grants, grants-in-aid, prizes, and awards to students enrolled in degree or certificate programs at the institution. Also, this activity includes the institution's matchings for work-study and student loan programs and provisions for transfers thereof, but excludes ultimate disbursements of such funds to student-beneficiaries. Ultimate disbursements of work-study funds should be classified according to the activity or purpose in which services are rendered to the institution, whereas ultimate disbursements of student loan funds should be provided in loan fund accounts as increases in loans receivable. Lastly, this activity includes awards to students in both the basic educational opportunity grants program, now called Pell Grants, and the supplemental educational opportunity grants program. It excludes student financial aid administration, which is provided in activity 160 Student Services, and all tuition waivers. Regular term tuition waivers accompany regular term tuition revenues as contra balances in activity 990 Multiactivity, and summer term tuition waivers accompany summer term tuition revenues as contra balances in purpose 102 Summer Term Instruction.
Reserves: This activity includes State appropriations which are currently unassigned to specific activities or purposes. These budgetary amounts are unavailable for expenditure until approval is gained for specific utilization and following distribution to non-reserve categories.
Salary Related Reserves: This purpose includes State appropriations unassigned to specific activities or purposes but designated for eventual use as salary increments and related staff benefits.
Other Reserves: This purpose includes State appropriations currently unassigned to specific activities or purposes but designated for eventual use as non-salary related expenditures.
Capital Improvements: This activity includes projects related to acquisition, construction, purchase, addition to, expansion, alteration, modification, and improvement of capital assets, including architectural services, and is inclusive of expenditures and revenues for land, buildings, equipment, and other capital outlay.
These purposes identify specific capital improvement projects of individual institutions. The ninety-nine available numbers beginning with 301 are used by each constituent institution to identify its capital improvement projects within capital improvement budgets. Any single purpose code used by two or more institutions does not require and should not imply any similarity in the character or nature of capital improvement projects authorized for those separate institutions. Specific titles for each of these ninety- nine purposes are not standardized in the Chart of Accounts, but are determined by needs of individual institutions. A purpose classification will have significance when associated with the related budget entity and expenditure object. Each purpose code and project title is limited to thirty numeral and character spaces.