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Finance Division

Program Code Definitions

Instruction

This category includes expenditures for all activities that are part of Clemson's instruction programs. Except for research training which may be included as organized research, this term includes all teaching and training activities, whether they are offered for credits toward a degree or certificate or on a noncredit basis, and whether they are offered through regular academic departments or separate divisions, such as a summer school division or an extension division. Also considered part of this major function is departmental research which includes research development and scholarly activities that are not organized research (not project related) and, consequently, are not separately budgeted and accounted for.

This category excludes expenditures for academic administration when the primary assignment is administration (e.g., academic deans). However, expenditures for school chairs, in which instruction is still an important role of the administrator, are included in this category.

101. General Academic Degree.

This category includes expenditures for formally organized and/or separately budgeted instructional activities that are carried out during the academic year, associated with academic offerings described by certain IPEDS instructional program categories and offered for credit as part of a formal postsecondary education degree or certification program. Open university, short courses, and home study activities falling within this classification and offered for credit are included. However, this category does not include instructional offerings that are part of programs leading toward degrees or certificates at levels below the higher education level, such as adult basic education.

103. Innovation Funds (Non Sponsored Programs).

This category includes instructional related activities that have been awarded and funded through the University Innovation Fund Committee. This activity is uniquely tied to a source of funds, Innovation Funds.

104. Other Non-Degree.

This category includes expenditures of those instructional offerings that are not part of one of Clemson's formal postsecondary degree or certificate programs and that are intended to provide the learner with knowledge, skills, and attitudes typically associated with an academic discipline (such as literature, mathematics, philosophy). In classifying offerings in this category, the users should determine whether they lend themselves to classification in one of the traditional academic disciplines typically grouped together as the liberal arts. If they can be classified in such a discipline category and if they are not part of a formal degree or certificate program, they should be included in this category.

This category should be used for the classification of adult basic-education programs. Adult basic education is non-degree because it does not lead to a post-secondary education degree or certificate (that is, it leads to a secondary-school certificate) and its instructional offerings are most appropriately associated with the academic disciplines.

Additional sub-categories for this classification include expenditures for those instructional offerings that are not offered as part of a certificate or degree program but that are offered to provide the learner with knowledge and skills:

  • needed to function as a member of society or to interact with the variety of social institutions. (social roles)
  • related to the establishment, maintenance, and improvement of a home; to the carrying out of those functions typically associated with the conduct of a household; or to the person's responsibilities as a member of the family unit. (home/family roles)

105. Occupation-related Non-Degree.

This category includes expenditures for those instructional offerings that are not carried out as part of a formal certificate or degree program but that are offered to provide the learner with knowledge, skills, and background related to a specific occupation or career. The instructional offerings classified in this category focus on the role of the individual as a worker rather than upon his or her role as a member of society, part of the family, or as a user of leisure time.

108. Leisure Non-Degree.

This category includes expenditures of those instructional offerings that are not offered as part of a formal postsecondary degree or certificate program and that are intended to provide the learner with knowledge and skills to support an individual's recreational or avocational pursuits or to improve his or her day-to-day living skills. (leisure roles) In classifying offerings in this category, the users should determine whether they lend themselves to classification in one of the traditional academic disciplines typically grouped together as the liberal arts. If they can be classified in such a discipline category and if they are not part of a formal degree or certificate program, they should be included in this category.

109. Support.

This classification should not be used for sponsored programs.

Support expenditures are those that have been incurred for administrative and supporting services that benefit common or joint departmental instruction objectives in academic departments and divisions, and organized units. Organized units include such units as institutes, and study centers. This category includes:

  • Salaries and fringe benefits attributable to the administrative work (including bid and proposal preparation) of faculty (including department chairs), and other professional personnel conducting instruction.
  • Salaries of administrative and clerical staff. Direct charging of administrative and clerical costs may be appropriate where the nature of the work performed under a particular project requires an extensive amount of administrative or clerical support which is significantly greater than the routine level of such services provided by academic departments and have been included in the approved sponsored projects budget proposal.
  • Items such as office supplies, postage, local telephone costs, incidental copies, and memberships shall normally be treated as facilities and administrative costs (indirect costs).

In recording support expenditures, special care should be exercised to ensure that costs incurred for the same purpose in like circumstances are treated consistently.

110. Sponsored Program Agriculture.

This category is to identify project specific instructional or training activity established by grant, contract, or cooperative that are not classified as organized research in the University's accounting system.

These activities require the staff and facilities of the College of Agriculture, Forestry and Life Sciences; and Divisions of Agriculture, Forestry Research Systems.

111. Sponsored Program Non-Agriculture.

This category is to identify project specific instructional or training activity established by grant, contract, or cooperative that are not classified as organized research in the University's accounting system.

These activities require the staff and facilities assigned to the colleges of Engineering and Sciences; Health, Education and Human Development; Business and Behavioral Sciences; and Architecture, Arts and Humanities.

112. Support - Undergraduate.

This classification should not be used for sponsored projects.

Support expenditures are those that have been incurred for administrative and supporting services that benefit common or joint departmental undergraduate instruction objectives in academic departments and divisions, and organized units. Organized units include such units as institutes, and study centers. This category includes:

  • Salaries and fringe benefits attributable to the administrative work (including bid and proposal preparation) of faculty (including department chairs), and other professional personnel conducting undergraduate instruction.
  • Salaries of administrative and clerical staff. Direct charging of administrative and clerical costs may be appropriate where the nature of the work performed under a particular project requires an extensive amount of administrative or clerical support which is significantly greater than the routine level of such services provided by academic departments and have been included in the approved sponsored projects budget proposal.
  • Items such as office supplies, postage, local telephone costs, incidental copies, and memberships shall normally be treated as facilities and administrative costs (indirect costs).

In recording support expenditures, special care should be exercised to ensure that costs incurred for the same purpose in like circumstances are treated consistently.

113. Support - Graduate.

This classification should not be used for sponsored projects.

Support expenditures are those that have been incurred for administrative and supporting services that benefit common or joint departmental graduate instruction objectives in academic departments and divisions, and organized units. Organized units include such units as institutes, and study centers. This category includes:

  • Salaries and fringe benefits attributable to the administrative work (including bid and proposal preparation) of faculty (including department chairs), and other professional personnel conducting graduate instruction.
  • Salaries of administrative and clerical staff. Direct charging of administrative and clerical costs may be appropriate where the nature of the work performed under a particular project requires an extensive amount of administrative or clerical support which is significantly greater than the routine level of such services provided by academic departments and have been included in the approved sponsored projects budget proposal.
  • Items such as office supplies, postage, local telephone costs, incidental copies, and memberships shall normally be treated as facilities and administrative costs (indirect costs).

In recording support expenditures, special care should be exercised to ensure that costs incurred for the same purpose in like circumstances are treated consistently.

114. Cost Sharing - Non Mandatory.

Represents the use of institutional funds to supplement project costs not borne by the sponsoring agency.

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