NACUBO Function Hierarchy

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.

NACUBO Function Hierarchy Chart

Organization Name and IDFunction Hierarchy ID
FN0051 GeneralFNH202 General
FN0110 General Academic InstructionFNH213 Instruction
FN0120 Vocational/Technical InstructionFNH213 Instruction
FN0130 Community EducationFNH213 Instruction
FN0140 Preparatory/Remedial Instruction FNH213 Instruction
FN0150 Instructional Information TechnologyFNH213 Instruction
FN0160 General Academic Instruction - Off-CampusFNH213 Instruction
FN0170 Instruction - OtherFNH213 Instruction
FN0180 Faculty Development | Department Research, Development, and Scholarly ActivitiesFNH213 Instruction
FN0210 Institutes and Research CentersFNH206 Research
FN0220 Individual and Project ResearchFNH206 Research
FN0230 Research Information TechnologyFNH206 Research
FN0240 Research - OtherFNH206 Research
FN0250 Research SupportFNH206 Research
FN0280 Land Grant Research (REEport)FNH206 Research
FN0310 Community ServiceFNH207 Public Service
FN0320 Cooperative Extension ServiceFNH207 Public Service
FN0330 Public Broadcasting ServicesFNH207 Public Service
FN0340 Public Service Information TechnologyFNH207 Public Service
FN0350 Public Service - OtherFNH207 Public Service
FN0410 LibrariesFNH201 Academic Support
FN0420 Museums and GalleriesFNH201 Academic Support
FN0430 Educational Media ServicesFNH201 Academic Support
FN0440 Ancillary SupportFNH201 Academic Support
FN0450 Academic AdministrationFNH201 Academic Support
FN0460 Academic Personnel DevelopmentFNH201 Academic Support
FN0470 Course and Curriculum DevelopmentFNH201 Academic Support
FN0480 Academic Support Information TechnologyFNH201 Academic Support
FN0490 Academic Support - OtherFNH201 Academic Support
FN0510 Student Services AdministrationFNH208 Student Services
FN0520 Social and Cultural DevelopmentFNH208 Student Services
FN0530 Counseling and Career GuidanceFNH208 Student Services
FN0540 Financial Aid AdministrationFNH208 Student Services
FN0550 Student AdmissionsFNH208 Student Services
FN0560 Student RecordsFNH208 Student Services
FN0570 Student Health ServicesFNH208 Student Services
FN0580 Student Services Information TechnologyFNH208 Student Services
FN0590 Student Services - OtherFNH208 Student Services
FN0610 Executive ManagementFNH209 Institutional Support
FN0620 Fiscal OperationsFNH209 Institutional Support
FN0630 General AdministrationFNH209 Institutional Support
FN0640 Public Relations/DevelopmentFNH209 Institutional Support
FN0650 Administrative Information TechnologyFNH209 Institutional Support
FN0660 Institutional Support - OtherFNH209 Institutional Support
FN0710 Scholarships and FellowshipsFNH210 Scholarships and Fellowships
FN0810 Auxiliary Enterprises—StudentFNH203 Auxiliary Enterprises
FN0820 Auxiliary Enterprises—Faculty/StaffFNH203 Auxiliary Enterprises
FN0830 Intercollegiate AthleticsFNH203 Auxiliary Enterprises
FN0840 Auxiliary Enterprises - OtherFNH203 Auxiliary Enterprises
FN0850 Other Self-Supporting EnterprisesFNH203 Auxiliary Enterprises
FN0860 Auxiliary Enterprises—DepreciationFNH203 Auxiliary Enterprises
FN0870 Auxiliary Enterprises—Information TechnologyFNH203 Auxiliary Enterprises
FN0910 Direct Patient CareFNH211 Hospitals
FN0920 Health Care Supportive ServicesFNH211 Hospitals
FN0930 Administration of HospitalsFNH211 Hospitals
FN0940 Physical Plant Operations for HospitalsFNH211 Hospitals
FN0950 Depreciation of Hospital Facilities and EquipmentFNH211 Hospitals
FN0960 Hospital Information TechnologyFNH211 Hospitals
FN1010 Independent OperationsFNH205 Independent Operations
FN1020 Independent Operations/Federally Funded Research and Development Centers (FFRDCs)FNH205 Independent Operations
FN1110 Physical Plant AdministrationFNH212 Operations and Maintenance of Plant
FN1120 Building MaintenanceFNH212 Operations and Maintenance of Plant
FN1130 Custodial ServicesFNH212 Operations and Maintenance of Plant
FN1140 UtilitiesFNH212 Operations and Maintenance of Plant
FN1150 Landscape and Grounds MaintenanceFNH212 Operations and Maintenance of Plant
FN1160 Major Repairs and RenovationsFNH212 Operations and Maintenance of Plant
FN1170 Security and SafetyFNH212 Operations and Maintenance of Plant
FN1180 Logistical servicesFNH212 Operations and Maintenance of Plant
FN1190 Operations and Maintenance Information TechnologyFNH212 Operations and Maintenance of Plant
FN1191 Operation and Maintenance of Plant - OtherFNH212 Operations and Maintenance of Plant
FN1192 Capital Asset Related DebtFNH212 Operations and Maintenance of Plant
FN1210 DepreciationFNH204 Depreciation