Program Classification Structure

Program Classification Structure (PCS) and Definitions

The PROGRAM CLASSIFICATION STRUCTURE (PCS) is a set of categories and related definitions, which allows its users to examine the operations of a post-secondary education institution as they relate to the accomplishment of that institution's objectives.

The following is a correlation chart between Program Codes and PCS codes, accompanied by detailed explanations of each PCS program category and their respective subcategories, as used in the University of Kansas' accounting and record-keeping system.

1.0 Instruction

The instruction category includes expenditures for all activities that are part of an institution's instruction program. Expenditures for credit and noncredit courses; academic, vocational, and technical instruction; remedial and tutorial instruction; and regular, special, and extension sessions should be included. Expenditures for departmental research and public service that are not separately budgeted should be included in this classification. This category excludes expenditures for academic instruction when the primary assignment is administration - for example, academic deans. However, expenditures for department chairpersons and administrators for whom instruction is an important role are included.

This category includes the following subcategories:

{Program Code - PCS Code CATEGORY NAME }

42000 - 1.1 General Academic Instruction

This subcategory includes expenditures for formally organized and/or separately budgeted instructional activities that are carried out during the academic year and offered for credit as part of a formal post-secondary education degree or certificate program. Open university, short courses, and home study activities falling within this classification and offered for credit are included. However, this subcategory does not include instructional offerings that are part of programs leading toward degrees or certificates at levels below the higher education level, such as adult basic education. Further breakdown of this subcategory for KU purposes are as follows:

1.1A School of Business Instruction

1.1B College of LA&S Instruction

1.1C School of Education Instruction

1.1D School of Engineering Instruction

1.1E School of Music Instruction

1.1F School of Journalism Instruction

1.1G School of Law Instruction

1.1H School of Pharmacy Instruction

1.1I School of Architecture Instruction

1.1J School of Social Welfare Instruction

1.1K Educational Service Agreements

1.1L Instruction Related Activities

1.1M Edwards Campus Instruction

1.1O Graduate Studies

1.1P Instruction Reserve

42000 - 1.3 Special Session Instruction

This subcategory includes expenditures for formally organized and/or separately budgeted instructional activities (offered either for credit or not for credit) that are carried out during a summer session, interim session, or another period not common with the institution's regular term. This subcategory classifies expenditures made solely as a result of conducting a special session (such as faculty salaries associated with the special session).

42000 - 1.4 Community Education

The subcategory includes expenditures for formally organized and/or separately budgeted instructional activities that do not generally result in credit toward any formal post secondary degree or certificate. It includes noncredit instructional offerings carried out by the institution's extension division as well as noncredit offerings that are part of the adult education or continuing education program. This subcategory also includes expenditures for activities associated with programs leading toward a degree or certificate at a level below the higher education level, such as adult basic education.

42000 - 1.5 Preparatory/Remedial Instruction

This subcategory includes expenditures for formally organized and/or separately budgeted instructional activities that give students the basic knowledge and skills required by the institution before they can undertake formal academic course work leading to a post secondary degree or certificate. Such activities, supplemental to the normal academic program, generally are termed preparatory, remedial, developmental, or special educational services. These instructional offerings may be taken prior to or along with the course work leading to the degree or certificate. They are generally noncredit offerings, although in some cases credit may be given and the credit requirements for the degree or certificate increased accordingly. Only offerings provided specifically for required preparatory or remedial skills or knowledge should be included in this category. For example, if students may satisfy preparatory requirements by taking offerings provided primarily for other than remedial or preparatory purposes, those offerings should be classified elsewhere.

2.0 Research

The research category includes all expenditures 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 expenditures for individual and/or project research as well as that of institutes and research centers. This category does not include all sponsored programs nor is it necessarily limited to sponsored research, since internally supported research programs, if separately budgeted, might be included in this category under the circumstances described. Expenditures for departmental research that are separately budgeted specifically for research are included in this category. However, the research category does not include expenditures for departmental research that are not separately budgeted. This category includes the following subcategories:

45000 - 2.3 Institutes and Research Centers

This subcategory includes expenditures for research activities that are part of a formal research organization created to manage a number of research efforts. While this subcategory includes agricultural experiment stations, it does not include federally funded research and development centers, which should be classified as independent operations. (These centers are listed in 2.2.) Further breakdown of this subcategory for KU purposes are as follows:

45000 - 2.3 Individual and Project Research

This subcategory includes expenditures for research activities that are managed within academic departments. Such activities may have been undertaken as the result of a research contract or grant or through a specific allocation of the institution's general resources. Further breakdown of this subcategory for KU purposes are as follows:

2.30 University Research:

Cost centers established for internally funded peer-reviewed research. This category includes the New Faculty GRF, the General Research Fund, the Research Development Fund, and the General Research Competition.

2.32 Research Administration:

Cost centers established for the administrative costs of research activity. Many of our research centers establish cost centers to segregate their administrative expenditures that support research. These cost centers are the unit equivalents of department operations in the academic departments.

2.33 Departmental Research:

Cost centers established for research, development and scholarly activities that are not organized research and, consequently, are not separately budgeted and accounted for. Includes cost centers established for PI and departmental allocations of F&A cost returns and for research center cost centers not defined as administrative.

2.35 Administrative F&A:

Cost centers established for Academic School or administrative costs.

2.40 Sponsored Research:

Project numbers established for all research and development activities that are sponsored by Federal and non-Federal agencies and organizations.

2.41 Other Sponsored Activity:

Project numbers established for programs and projects financed by Federal and non-Federal agencies and organizations that involve the performance of work other than instruction an organized research.

3.0 Public Service

The public service category includes funds expended for activities established primarily to provide non-instructional services beneficial to individuals and groups external to the institution. These activities include community service programs (excluding instructional activities) and cooperative extension services. Included in this category are conferences, institutes, general advisory services, reference bureaus, radio and television, consulting, and similar non-instructional services to particular sectors of the community. This category includes the following subcategories:

46000 - 3.1 Community Service

This subcategory includes expenditures for activities organized and carried out to provide general community services, excluding instructional activities. Community service activities made available to the public, various resources and special capabilities that exist within the instruction. Examples include conferences and institutes, general advisory services and reference bureaus, consultation, testing services (for example, soil testing, carbon dating, structural testing), and similar activities. The activities included in this subcategory are generally sponsored and managed outside the context of both the agricultural and urban extension programs and of the institution's public broadcasting operation.

46000 - 3.3 Public Broadcasting Services

This subcategory includes expenditures for operation and maintenance of broadcasting services operated outside the context of the institution's instruction, research, and academic support programs. Excluded from this subcategory are broadcasting services conducted primarily in support of instruction (classified in the subcategory 4.5 - Ancillary support) and broadcasting services operated primarily as a student service activity (classified in subcategory 5.2 - Social and cultural development).

4.0 Academic Support

The academic support category includes funds expended to provide support services for the institution's primary missions: instruction, research, and public service. It includes the retention, preservation, and display of educational materials, for example, 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 audiovisual 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. This category includes the following subcategories:

43000 - 4.1 Libraries

This subcategory includes expenditures for organized activities that directly support the operation of a cataloged or otherwise classified collection.

43000 - 4.2 Museums and Galleries

This subcategory includes expenditures for organized activities that provide for the collection, preservation, and exhibition of historical materials, art objects, scientific displays, etc. Libraries are excluded.

43000 - 4.3 Educational Media Services

This subcategory includes expenditures for organized activities providing audiovisual and other services that aid in the transmission of information in support of the institution's instruction, research, and public service programs.

43000 - 4.4 Academic Computing Support

This subcategory includes expenditures for formally organized and/or budgeted activities that provide computing support to the three primary programs of instruction, research and public service. Excluded from this category is administrative data processing, which is classified as institutional support.

43000 - 4.5 Ancillary Support

This subcategory includes expenditures for organized activities that provide support services to the three primary programs, but are not appropriately classified in the previous subcategories. Ancillary support activities usually provide a mechanism through which students can gain practical experience. An example of ancillary support is a demonstration school associated with the school of education. The expenditures of teaching hospitals are excluded.

43000 - 4.6 Academic Administration

This subcategory includes expenditures for activities specifically designed and carried out to provide administrative and management support to the academic programs. This subcategory is intended to separately identify only expenditures for activities formally organized and/or separately budgeted for academic administration. It includes the expenditures of academic deans (including deans of research, deans of graduate schools, and college deans), but does not include the expenditures of department chairpersons (which are included in the appropriate primary function categories). The subcategory also includes expenditures for formally organized and/or separately budgeted academic advising. Expenditures associated with the office of the chief academic officer of the institution are not included in this subcategory but should be classified as institutional support.

43000 - 4.7 Academic Personnel Development

This subcategory includes expenditures for activities that provide the faculty with opportunities for personal and professional growth and development to the extent that such activities are formally organized and/or separately budgeted. This subcategory also includes formally organized and/or separately budgeted activities that evaluate and reward professional performance of the faculty. Included in this subcategory are sabbaticals, faculty awards, and organized faculty development programs.

5.0 Student Services

The student services category includes funds expended for offices of admissions, enrollment management, 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 expenditures for student activities, cultural events, student newspapers, intramural athletics, student organizations, counseling and career guidance (excluding informal academic counseling by the faculty), and student aid administration. This category includes the following subcategories:

44000 - 5.1 Student Services Administration

This subcategory includes expenditures for organized administrative activities that provide assistance and support (excluding academic support) to the needs and interests of students. This subcategory includes only administrative activities that support more than one subcategory of student activities and/or that provide central administrative services related to the various student service activities. In particular, this subcategory includes services provided for particular types of students (for example, minority students, veterans, and handicapped students). Excluded from this subcategory are activities of the institution's chief administrative officer for student affairs, whose activities are institution-wide and therefore should be classified as institutional support.

44000 - 5.2 Social and Cultural Development

This subcategory includes expenditures for organized activities that provide for students' social and cultural development outside the formal academic program. This subcategory includes cultural events, student newspapers, intramural athletics, student organizations, etc.

44000 - 5.3 Counseling and Career Guidance

This subcategory includes expenditures for formally organized placement, career guidance, and personal counseling services for students. This subcategory includes vocational testing and counseling services and activities of the placement office. Excluded from this subcategory are formal academic counseling activities (academic support) and informal academic counseling services (instruction) provided by the faculty in relation to course assignments.

44000 - 5.4 Financial Aid Administration

This subcategory includes expenditures for activities that provide financial aid services and assistance to students. This subcategory does not include outright grants to students, which should be classified as scholarships and fellowships.

44000 - 5.6 Intercollegiate Athletics

Expenditures for an intercollegiate athletics program are included in this subcategory if the program is not operated as an essentially self-supporting operation (in which case all the related expenditures would be reported as auxiliary enterprises).

44000 - 5.7 Student Recruitment, Admissions and Records

This subcategory includes expenditures for activities related to the identification of prospective students, the promotion of attendance at the institution, and the processing of application for admission. In addition, this subcategory includes those activities the institution carries out to maintain, handle, and update records for currently enrolled students as well as for those who were previously enrolled.

44000 - 5.8 Student Services Information Technology

44000 - 5.9 Student Health Services

6.0 Institutional Support

The institutional support category includes expenditures for central executive-level activities concerned with management and long-range planning for the entire institution, such as the governing board, planning and programming, and legal services; fiscal operations, including the investment office; administrative data processing; space management; employee personnel and records; logistical activities that provide procurement, storerooms, safety, security, printing, and 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 fundraising. Appropriate allocations of institutional support should be made to auxiliary enterprises, hospitals, and any other activities not reported under the educational and general heading of expenditures. This category includes the following subcategories:

41000 - 6.1 Executive Management

This subcategory includes expenditures for all central, executive-level activities concerned with management and long-range planning for the entire institution (as distinct from planning and management for anyone program within the institution). All officers with institution-wide responsibilities are included, such as the chancellor, chief academic officer, chief business officer, chief student affairs officer, and chief development officer. This subcategory includes such operations as executive direction (for example, governing board), planning and programming, and legal operations.

41000 - 6.2 Fiscal Operations

This subcategory includes expenditures for operations related to fiscal control and investments. It includes the accounting office, bursar's office, and internal and external audits, and also includes such "financial" expenses as allowances for bad debts and short-term interest expenses.

41000 - 6.3 General Administration and Logistical Services

This subcategory includes expenditures for activities related to general administrative operations and services (with the exception of fiscal operations and administrative data processing). Included in this subcategory are personnel administration, space management, purchase and maintenance of supplies and materials, campus-wide communication and transportation services, general stores, and printing services.

41000 - 6.4 Administrative Computing Support

This subcategory includes expenditures for computer services that provide support for institution-wide administrative functions.

41000 - 6.5 Public Relations/Development

This subcategory includes expenditures for activities to maintain relations with the community, alumni, or other constituents and to conduct activities related to institution-wide development and fundraising.

7.0 Operations and Maintenance of Plant

The operation and maintenance of plant category include all expenditures of current operating funds for the operations and maintenance of the physical plant, in all cases the net amount charged to auxiliary enterprises, hospitals, and independent operations. It includes all expenditures for operations established to provide services and maintenance related to grounds and facilities. Also included are utilities, fire protection, property insurance, and similar items. It does not include expenditures made from the institutional plant fund accounts. This category includes the following subcategories:

96000 - 7.1 Physical Plant Administration

This subcategory includes expenditures for administrative activities that directly support physical plant operations. Activities related to the development of plans for plant expansion or modification, as well as plans for new construction, should be included in this subcategory.

96000 - 7.2 Building Maintenance

This subcategory includes expenditures for activities related to routine repair and maintenance of buildings and other structures, including normally recurring repairs and preventive maintenance.

96000 - 7.3 Custodial Services

This subcategory includes expenditures related to custodial services in buildings.

96000 - 7.4 Utilities

This subcategory includes expenditures related to heating, cooling, light and power, gas, water, and other utilities necessary for operation of the physical plant, excluding the Central Power Plant.

96000 - 7.5 Landscape and Grounds Maintenance

This subcategory includes expenditures related to the operation and maintenance of landscape grounds.

96000 - 7.6 Major Repairs and Renovations

This subcategory includes expenditures related to major repairs, maintenance, and renovations. Minor repairs should be classified as building maintenance.

96000 - 7.7 Physical Plant

This subcategory includes expenditures related to the operation and maintenance of the Central Power Plant.

96000 - 7.8 Rental Space

This subcategory includes expenditures related to the rent of space by the University.

96000 - 7.9 Safety Services

This subcategory includes expenditures related to the provision of safety to the University.

8.0 Scholarships and Fellowships

The scholarships and fellowships category includes expenditures for scholarships and fellowships from restricted or unrestricted current funds in the form of grants to students, resulting from selection by the institution or from and entitlement program. The category also includes trainee stipends, prizes, and awards. Trainee stipends awarded to individuals who are not enrolled in formal course work should be charged to instruction, research, or public service. If the institution has custody of the funds and does not select a recipient, and there is no entitlement program, the funds should be accounted for and reported in the agency funds group rather than in the current funds group. Recipients of grants are not required to perform service to the institution as consideration for the grant, nor are they expected to repay the amount of the grant to the funding source. When services are required in exchange for financial assistance, as in the College Work Study program, charges should be classified as expenditures of the department or organizational unit to which the service is rendered. Aid to students in the form of tuition or fee remissions also should be included in this category. However, remission of tuition or fees granted because of faculty or staff status, or family relationship of students to faculty or staff, should be recorded as staff benefit expenditures in the appropriate functional expenditure category. This category includes the following subcategories:

47000 - 8.1 Scholarships

This subcategory includes grants-in-aid, trainee stipends, tuition and fee waivers, and prizes to undergraduate students.

47000 - 8.2 Fellowships

This subcategory includes 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.

47000 - 8.3 Pell Grants

This subcategory includes Pell grants and SEOG grants to undergraduate students, as well as institutional repayments of Pell grants.

47000 - 8.4 Remission Fees

This subcategory includes the remission of tuition or fees.

9.0 Other Activities

48000 - 9.1 Auxiliary Enterprises

This subcategory includes the activities of entities that exist to furnish goods or services to the students, faculty, or staff, and that charge a fee directly related to, although not necessarily equal to, the cost of the goods or services provided. As a general rule, these entities do not directly relate to the institution's primary missions: instruction, research, and public service. Further breakdown of this subcategory for KU purposes are as follows:

9.11 Student Housing

9.12 Health Service

9.13 University Press of Kansas

9.14 Other Auxiliary Enterprises

9.15 Parking Services

48000 - 9.2 Outside Work Study Agencies

This subcategory includes the expenditures of the work study programs funded by outside agencies.

48000 - 9.3 Service Clearing

This subcategory includes the activities of entities that exist to furnish goods or services to the departments within the university, and that charge a fee directly related to, although not necessarily equal to, the cost of the goods or services provided. As a general rule, these entities do directly relate to the institution's primary missions: instruction, research, and public service. Further breakdown of this subcategory for KU purposes are as follows:

9.31 Office Supply Store

9.32 Furniture Store

9.33 Food Store

9.34 AF ROTC Uniforms

9.35 Telecommunications

9.36 Printing Service

9.37 Motor Pool

48000 - 9.5 Agency Finds

This subcategory includes those activities that are controlled or operated by outside agencies, but that are housed or otherwise supported in some way by the institution.

47000 - 9.6 Student Loans

This subcategory includes clearing accounts related to the following external federal loan programs: Federal Subsidized Direct Loan, Federal Unsubsidized Direct Loan, Federal Direct PLUS Loan and Federal Perkins Loan.

48000 - 9.8 DEBT SERVICE.

48000 - 9.9 CAPITAL IMPROVEMENTS.

This subcategory includes those expenditures related to the new construction or major renovation of Plant. THESE PCS CODES ARE ASSIGNABLE ONLY BY THE DEPARTMENT OF ADMINISTRATION:

9.90 Capital Improvements less than $100,000

9.91 Plant Improvements (7000's)

9.92 Plant Additions (9000's)

9.93 Maintenance & Repair - Capital Improvements