Classification Segments

Expenditures for all activities that are part of an institution’s instruction program. This includes credit and noncredit courses; academic, vocational, and technical instruction; remedial and tutorial instruction; regular, special, and extension sessions, and community education. Excluded are expenditures for academic administration when the primary assignment is administration (academic dean). Expenditures for department chairspersons and administrators for whom instruction is an important role are included. Include expenditures for noncredit offerings that are part of community education. Some examples of Instruction are:

• Credit and non-credit courses
• Academic, vocational, and technical instruction
• Remedial and tutorial instruction
• Regular, special, and extension sessions
• Non-credit offerings that are considered community education, such as adult education or continuing education programs, and adult basic education

Expenditures for support services for the institution’s primary missions of instruction, research, and public service. The following two subcategories will be used:

Libraries (04)

Expenditures for organized activities that directly support the operation of a cataloged or otherwise classified collection, storage and distribution of published materials, primarily in support of the institution’s academic programs.

Other (01)

Expenditures for services that directly assist the academic functions of the institution such as demonstration schools, audio-visual services, computing support, and academic administration. Academic computing to the three primary programs should be included here. Exclude administrative data processing, which will be shown as institutional support. Include Academic dean’s expenditures, such as deans of research, deans of graduate schools, and college deans but not expenditures for department chairspersons. Expenditures associated with the chief academic officer of the institution are classified as institutional support. Also include expenditures for formally organized academic advising. Include expenditures for activities that provide the faculty with opportunities for personal and professional growth and development as well as expenditures for activities that evaluate and reward professional performance of the faculty. These include sabbaticals, faculty awards, and organized faculty development programs.

Expenditures for all activities specifically organized to produce research, whether commissioned by an agency external to the institution or separately budgeted by an organizational unit within the institution. Examples are Federal funds received from the National Institute of Health (NIH), and State funds allocated in support of Sea Grant or Marine Science. This category does not include departmental research associated with Instructional Research. Some examples are:

• Conferences, seminars or workshops held by a research center to discuss research finding
• Faculty chairperson, fellows, or professors used primarily for research activities
• Research assistants and post doctoral research associates
• Individual and project research
• Institutes and research centers
• Research equipment and supplies
• Research commissioned by an external agency or separately budgeted by an organizational unit within the institution

Public Service is a function that includes funds that are primarily established to provide non-instructional services that are beneficial to groups or individuals external to the institution. Some examples are:

• General community services (excluding instructional activities)
• Conference and institutes, general advisory, services, reference bureaus, consultation and testing services
• Cooperative extension services between the institution and outside agencies
• Operation and maintenance of broadcasting services

Note, the services under this function should be outside the context of the institution’s instruction, research and academic support services.

This function includes central administrative services, admissions, financial aid, student records, counseling services, and student activities whose primary purpose is to contribute to student’s emotional and physical well-being, and to their intellectual, cultural and social development outside the contest of the formal instruction program. It is intended to expand the educational experience of the student by supporting general recreational activities for the student body, and activities established to support special student groups and organizations.

The maintenance and operation function consists of the services related to the maintenance of existing grounds and facilities, the cost of utilities (electricity, water, gas fuel and sewage), and the planning and design of physical plant expansion and modification.

This function consists of all central executive-level activities concerned with the overall management and long-range planning functions of the entire institution. Included in this function are all aspects of executive direction, fiscal management and central administrative functions of the institution, as well as those activities related to personnel records for faculty and staff.

This function contains all the activity needed to support the campus-wide operations of an institution. Some examples are:

• Transportation
• Printing
• Mail
• Telecommunications
• Computing
• University relations
• Central stores
• Activities that relate to the environmental health and safety of students and staff

The Auxiliary Enterprise covers both residence halls and food service. Both functions exist to furnish goods or services to students, faculty or staff. A fee is charged that is directly related to the cost of the goods or services. The distinguishing characteristic of the auxiliary enterprises is that they are managed as essentially self-supporting activities. Examples may include:

• Residence halls
• Food services
• College stores
• Faculty clubs
• Faculty and staff parking
• Faculty housing
• Transportation services
• Student health services

This function consists of self-supporting activities associated with the campus’ intercollegiate athletics program. Some examples are:

• Intercollegiate athletic teams - recruiting and marketing, associated equipment, facility maintenance, and associate equipment

This category includes all expenditure, except depreciation, associated with the operation of the Hospital including nursing expenses, other professional services, general services, administrative services, patient services, fiscal services and charges for the physical plant operations.

This category includes all financial assistance provided to undergraduate and graduate students in the form of outright grants, trainee stipends, and fellowships and scholarships administered by the institution.

This function includes all expenditures, except depreciation, associated with the operation of the Long Island Veterans Home including nursing, professional, patient and administrative services.

This function is to support the direct aid, the tutoring, counseling and administrative course for our equal opportunity program. This program was established to provide disadvantaged students, who are academically capable, and have the opportunity to attend college.