A functional expense classification is a method of grouping expenses according to the purpose for which the costs are incurred. The classifications tell why an expense was incurred rather than what was purchased. Reporting expenses by functional classification helps donors, granting agencies, creditors, and other readers of the financial statements to understand the various mission-related activities of the institution and their relative importance.
To find the correct NACUBO Function to use in Workday or (other accounting purposes), use the chart below to identify the subclassification for your area, located in the Organization Name & ID column. Use the associated Function Hierarchy ID in Workday or other accounting related submissions.
| Organization Name and ID | Function Hierarchy ID |
|---|---|
| FN0051 General | FNH202 General |
| FN0110 General Academic Instruction | FNH213 Instruction |
| FN0120 Vocational/Technical Instruction | FNH213 Instruction |
| FN0130 Community Education | FNH213 Instruction |
| FN0140 Preparatory/Remedial Instruction | FNH213 Instruction |
| FN0150 Instructional Information Technology | FNH213 Instruction |
| FN0160 General Academic Instruction – Off-Campus | FNH213 Instruction |
| FN0170 Instruction – Other | FNH213 Instruction |
| FN0180 Faculty Development | Department Research, Development, and Scholarly Activities | FNH213 Instruction |
| FN0210 Institutes and Research Centers | FNH206 Research |
| FN0220 Individual and Project Research | FNH206 Research |
| FN0230 Research Information Technology | FNH206 Research |
| FN0240 Research – Other | FNH206 Research |
| FN0250 Research Support | FNH206 Research |
| FN0280 Land Grant Research (REEport) | FNH206 Research |
| FN0310 Community Service | FNH207 Public Service |
| FN0320 Cooperative Extension Service | FNH207 Public Service |
| FN0330 Public Broadcasting Services | FNH207 Public Service |
| FN0340 Public Service Information Technology | FNH207 Public Service |
| FN0350 Public Service – Other | FNH207 Public Service |
| FN0410 Libraries | FNH201 Academic Support |
| FN0420 Museums and Galleries | FNH201 Academic Support |
| FN0430 Educational Media Services | FNH201 Academic Support |
| FN0440 Ancillary Support | FNH201 Academic Support |
| FN0450 Academic Administration | FNH201 Academic Support |
| FN0460 Academic Personnel Development | FNH201 Academic Support |
| FN0470 Course and Curriculum Development | FNH201 Academic Support |
| FN0480 Academic Support Information Technology | FNH201 Academic Support |
| FN0490 Academic Support – Other | FNH201 Academic Support |
| FN0510 Student Services Administration | FNH208 Student Services |
| FN0520 Social and Cultural Development | FNH208 Student Services |
| FN0530 Counseling and Career Guidance | FNH208 Student Services |
| FN0540 Financial Aid Administration | FNH208 Student Services |
| FN0550 Student Admissions | FNH208 Student Services |
| FN0560 Student Records | FNH208 Student Services |
| FN0570 Student Health Services | FNH208 Student Services |
| FN0580 Student Services Information Technology | FNH208 Student Services |
| FN0590 Student Services – Other | FNH208 Student Services |
| FN0610 Executive Management | FNH209 Institutional Support |
| FN0620 Fiscal Operations | FNH209 Institutional Support |
| FN0630 General Administration | FNH209 Institutional Support |
| FN0640 Public Relations/Development | FNH209 Institutional Support |
| FN0650 Administrative Information Technology | FNH209 Institutional Support |
| FN0660 Institutional Support – Other | FNH209 Institutional Support |
| FN0710 Scholarships and Fellowships | FNH210 Scholarships and Fellowships |
| FN0810 Auxiliary Enterprises—Student | FNH203 Auxiliary Enterprises |
| FN0820 Auxiliary Enterprises—Faculty/Staff | FNH203 Auxiliary Enterprises |
| FN0830 Intercollegiate Athletics | FNH203 Auxiliary Enterprises |
| FN0840 Auxiliary Enterprises – Other | FNH203 Auxiliary Enterprises |
| FN0850 Other Self-Supporting Enterprises | FNH203 Auxiliary Enterprises |
| FN0860 Auxiliary Enterprises—Depreciation | FNH203 Auxiliary Enterprises |
| FN0870 Auxiliary Enterprises—Information Technology | FNH203 Auxiliary Enterprises |
| FN0910 Direct Patient Care | FNH211 Hospitals |
| FN0920 Health Care Supportive Services | FNH211 Hospitals |
| FN0930 Administration of Hospitals | FNH211 Hospitals |
| FN0940 Physical Plant Operations for Hospitals | FNH211 Hospitals |
| FN0950 Depreciation of Hospital Facilities and Equipment | FNH211 Hospitals |
| FN0960 Hospital Information Technology | FNH211 Hospitals |
| FN1010 Independent Operations | FNH205 Independent Operations |
| FN1020 Independent Operations/Federally Funded Research and Development Centers (FFRDCs) | FNH205 Independent Operations |
| FN1110 Physical Plant Administration | FNH212 Operations and Maintenance of Plant |
| FN1120 Building Maintenance | FNH212 Operations and Maintenance of Plant |
| FN1130 Custodial Services | FNH212 Operations and Maintenance of Plant |
| FN1140 Utilities | FNH212 Operations and Maintenance of Plant |
| FN1150 Landscape and Grounds Maintenance | FNH212 Operations and Maintenance of Plant |
| FN1160 Major Repairs and Renovations | FNH212 Operations and Maintenance of Plant |
| FN1170 Security and Safety | FNH212 Operations and Maintenance of Plant |
| FN1180 Logistical services | FNH212 Operations and Maintenance of Plant |
| FN1190 Operations and Maintenance Information Technology | FNH212 Operations and Maintenance of Plant |
| FN1191 Operation and Maintenance of Plant – Other | FNH212 Operations and Maintenance of Plant |
| FN1192 Capital Asset Related Debt | FNH212 Operations and Maintenance of Plant |
| FN1210 Depreciation | FNH204 Depreciation |
