University Accounting System - Function

The function element is used by the University to identify current funds' revenues and expenditures by their intended purpose. Here is a list of some common codes used in CLAS:

10 Instruction: Includes all activities that are part of the instruction program for both credit and non-credit courses. Examples: Academic Department Administration, Departmental research, research training grants or public service that is not separately budgeted, General Academic Instruction, Remedial and tutorial instruction, Special sessions or extension sessions (i.e., Correspondence courses and summer session courses), Technical instruction, Vocational instruction

20 Research - Externally Sponsored: Includes all research and development activities funded by external grants or contracts for a specific purpose. Examples: Federal grants (i.e. NASA, NIH), Non-Federal grants/contracts and gifts

21 Research - University Sponsored Includes all research and development activities funded through an internal source or with a specific allocation of funds. Examples:
Allocations of General Educational funds (i.e. allocations from Provost's office or Graduate College for research only) Organized activities for research purposes only (i.e., Institute of Hydraulic Research)

30 Public Service: Includes activities that provide non-instructional services beneficial to individuals and groups external to the University of Iowa. Examples:
Community service programs (excluding instruction) (i.e., IA Testing Program, Newborn Screening Program, Urban/Regional Planning)
Conferences and Institutes and other departmental workshops
General advisory services and consulting
Radio and television

80 Scholarships and Fellowships (For use with Institutional Accounts 6300 through 6340 only) Includes, but is not limited to, the following for persons enrolled in formal course work: awards, fellowships, prizes, scholarships and trainee stipend

See the University's Accounting code web site for complete list.

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