Functional Footnote Chart

The table below defines major functional categories with corresponding information regarding GW’s use of each functional category.

Functional Footnote Review of Actual Expenses

Major Functional Categories as Reported in FARM Manual GW's Use of Functional Categories Organization Codes
Instruction

The instruction category includes expenses for all activities that are part of an institution’s instruction program. Expenses for credit and noncredit courses; academic, vocational, and technical instruction; remedial and tutorial instruction; and regular, special, and extension sessions should be included.

Expenses for departmental research and public service that are not separately budgeted should be included in this classification.

VPAA special projects, academic technology and endowment strategic reserves,  Office of Research and Graduate Studies, Office of Research Enhancement , GW Institute for Public Policy, University Honors Programs and direct costs incurred in current operations (C100001) for Curriculum programs located at, Foggy Bottom, MVC, Virginia Campus, Study abroad and other off campus locations.

Departmental research costs charged to academic R funds such as SB's International Center for Project Management, CCAS's Institute for Analysis on Solar Energy

1004XX (VPAA)

13XXXX (CPS and VA. Campus)

14XXXX (SB)

15XXXX (CCAS)

16XXXX (GSEHD)

17XXXX (SEAS)

18XXXX (ESIA)

19XXXX (LAW) 

81XXXX (School of Medicine) 

87XXXX (School of Public Health)

Research

The research category includes all expenses for 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. Subject to these conditions, the category includes expenses for individual and/or project research as well as that of institutes and research centers.

 

Direct operating expenses associated with organized research, funded by federal, state, foundations and private corporations and recorded to A funds and related Cost Sharing Funds (C10002).

Research support administration (SPA) includes expenses recorded to Medical Center research administration, faculty startup funds, 83XXX, VP Research, and Grants and Contracts Accounting within the Office of the University Controller. 

111401

617008

Medical Center (MR entity 83XXXX)

Academic Support

The academic support category includes expenses incurred to provide support services for the institution’s primary missions of instruction, research, and public service. It includes the retention, preservation, and display of educational materials, such as libraries, museums, and galleries; the provision of services that directly assist the academic functions of the institution, such as demonstration schools associated with a department, school, or college of education; media such as audio-visual services and technology such as computing support; academic administration (including academic deans but not department chairpersons) and personnel development providing administration support and management direction to the three primary missions; and separately budgeted support for course and curriculum development.

Dean's administration areas which roll up into the Senior Vice President for Academic Affairs.  Including but not limited to University Senate, Dimock Art Gallery, Academic Planning and Assessment, Office of Institutional Research, Freshman Advising Workshop, and Off campus marketing and administration.  Medical center academic support include International Medical Program administration, Office of Homeland Security,  Graduate Medical Education - MC, and ISCOPES.   Also included are allocations for college administration and financial management compensation as well as academic technology.                                                   

Libraries - Gelman, Burns Law, MC Himmelfarb, Virginia and MVC library expenses.

102XXX

103XXX

140101

150101

160101

170101

180101

190101

80XXXX (Medical Center ADM)

 

Student Services

The student services category includes expenses incurred for offices of admissions and the registrar and activities with the primary purpose of contributing to students’ emotional and physical well-being and intellectual, cultural, and social development outside the context of the formal instruction program. It includes expenses for student activities, cultural events, student newspapers, intramural athletics, student organizations, intercollegiate athletics (if the program is not operated as an essentially self-supporting activity), counseling and career guidance (excluding informal academic counseling by the faculty), student aid administration, and student health service (if not operated as an essentially self-supporting activity). In recent years, some institutions have created an office of enrollment management; expenses for such an office are best categorized in student services.

Student support services tracked at the academic division level for undergraduate, graduate and doctoral students'  recruitment, enrollment and career services.  MVC Campus life programs, Registrar, Lisner Auditorium, VPSASS Dean of Students, Counseling, Health Services, Colonial Inauguration, Disability and Multicultural student groups, G World card office, and Marvin Center Operations such as Student Financial and Registration Services. Other Student Activities include Intercollegiate Athletics, Recreational Sports, Summer Camps, Game Room, Health and Wellness Center, Smith Center Operations, Law Review, Student Bar Association, Crossfire Program, Cherry Tree, and Office of Student Financial Aid.

 

Primarily organizations rolling up to 5XXXXX for VPSASS.

 

Institutional Support

The institutional support category includes expenses for central, executive-level activities concerned with management and long-range planning for the entire institution, such as the governing board, planning and programming operations, and legal services; fiscal operations, including the investment office; administrative data processing; space management; employee personnel and records; logistical activities that provide procurement, storerooms, printing; transportation services to the institution; support services to faculty and staff that are not operated as auxiliary enterprises; and activities concerned with community and alumni relations, including development and fund-raising.

 

Central college administration costs including Board of Trustees, Office of President, Executive VP and Treasurer, VP External Relations, Chief Investment Officer, Compliance, OGC, Human Resource Management & Development, Child Care Center, Mail Services, Auxiliary Enterprise Administration.  Also included in institutional support are costs associated with academic departments and central development fundraising.

 

Academic departmental fundraising as well as central fundraising costs charged to 2XXXXX

4XXXXX

VP External Relations and Human Resources

6XXXXX

EVPT

90000X for high level accounting

Scholarships and Fellowships

This subcategory includes grants-in-aid, trainee stipends, tuition and fee waivers, and prizes to undergraduate students are included under scholarships. grants-in-aid and trainee stipends to graduate students. It does not include funds for which services to the institution must be rendered, such as payments for teaching are included as fellowships.

College Work Study Expenses, Presidential Merit Fellowships, Dimoch Art Gallery Aid, Selective Academic Excellence, Graduate Student Stipends, Graduate and Professional School Fair Program R Fund, Athletics Grant in Aid, Office of MC Fellowships, Schools and Medical Center Fellowship Programs.

 
Auxiliary Enterprises

An auxiliary enterprise exists to furnish goods or services to students, faculty, staff, other institutional departments, or incidentally to the general public, and charges a fee directly related to, although not necessarily equal to, the cost of the goods or services. The distinguishing characteristic of an auxiliary enterprise is that it is managed as an essentially self-supporting activity. Examples are residence halls, food services, intercollegiate athletics (only if essentially self-supporting), college stores, faculty clubs, parking, and faculty housing. Student health services, when operated as an auxiliary enterprise, also are included. Hospitals, although they may serve students, faculty, or staff, are classified separately because of their financial significance.

Self-generating areas of the University such as Housing and Residential Life, Faculty Club, Copy Center, Retail Venues and Parking Services.  Athletics are recorded to other student activities as the division is primarily supported by the University.  Also included in auxiliary enterprises are operating expenses and debt interest charged for Columbia Plaza partnership. 

Primarily costs recorded in organization 544XXX

Housing and Residential life within VPSASS

622XXX Residential Halls and residential property management

625XXX

Parking Service

MVC Residence Halls
122062

Food services 623XXX 

 

Independent Operations

This category includes separately organized operations owned or controlled by an institution that are unrelated to, or independent of, the institution’s mission. This category generally includes commercial enterprises and specific federally funded research and development centers (FFRDCs) operated by the institution but not established to provide services primarily to students, faculty, or staff. Activities operated as auxiliary enterprises (i.e., those established to provide a service to students, faculty, or staff and charging a fee related to the cost of the service) are excluded from this category. Operations with commercial aspects that primarily support instruction, research, and/or public service (for example, hospitals and ancillary support activities) are also excluded. Also excluded are activities operated as part of the institution’s endowment funds.

Operating expenses for the investment real properties including those paid the property management firms and interest- long term on investment properties.  Operating expenses for the National Transportation Safety Board are recorded to this function. 

 Investment properties 609XXX

Allocable Costs
Operation and Maintenance of Plant Expenses  

The operation and maintenance of plant category includes all expenses for the administration, supervision, operation, maintenance, preservation, and protection of the institution’s physical plant. These expenses include items such as janitorial and utility services; repairs and ordinary or normal alterations of buildings, furniture, and equipment; care of grounds; maintenance and operation of buildings and other plant facilities; security; earthquake and disaster preparedness; safety; hazardous waste disposal; property, liability and all other insurance relating to property; space and capital leasing; facility planning and management; and central receiving. It does not include interest expense on plant related debt.

MVC, VA, Ross and Facilities Physical Plant Operations, Relocation Services, Facilities Administration, Physical Plant Utilities, Resource Management Operations, University and Medical Center Safety and Security including University Police Services and Emergency Preparedness and Risk Management.  Costs are allocated to other direct functions based on assignable square footage within on campus buildings located at the three campuses. 

 
  Technology Services
 

Academic Technologies, Center for Innovative Teaching, Classroom and Lab Support, GW Media Services, SEAS Computing Facility, ISS, Student Technology Services and Medical Center Computing. These costs are allocated to academic support and administrative areas based on predetermined rates derived based on telephone chargebacks and project initiatives.

1029XXX (Academic Technology, and 64XXXX(ISS Technology)

  Plant and Capital
 

Operating expenses charged to construction projects and reserve initiatives as well as equipment and building depreciation.

 
  Other Allocable Costs
 

Property, Casualty and Self Insurance Expenses

 
  Debt Service
 

Interest expense charged on long term debt resulting from external financing.  The interest expense is allocated to other direct functions based on debt service by building as calculated by Treasury Management and incorporated in the quarterly Debt Management report.