| '01 | 01 | Physical Plant AdministrationThis category includes activities necessary for the general management and administration of all functions under the jurisdiction of the Physical Plant Division unless the activity is predominantly related to another subcategory. The section should generally be used to collect all costs associated with the director's/ assistant director's offices of the division. It includes functions that are organized specifically to provide support services(i.e. Purchasing, Personnel) for the operation of the Physical Plant Division. It should not include general university service units (Purchasing and Property Insurance) that serve the entire campus and can more appropriately be classified under other sections if assigned to the Physical Plant. Generally, foremen and other supervisory personnel should be assigned to the subcategory that most nearly reflects the principal responsibility of these personnel. The total cost of this subcategory should be considered an indirect or overhead item in determining rates to be used in cost-accounting systems for specific projects and activities. Some institutions may be organized in a manner in which Architecture and Engineering function is assigned as a separate organizational unit or carried as a subaccount within another unit of the institution. If this is the case, then this activity should be moved to the PO&M Program Component. This is allowed with E&G, C&G, IFAS and for UF Health Center and USF Medical Center budget entities. | |
| '02 | 02 | UtilitiesThis subcategory is structured to capture all costs associated with fuel and purchased utilities, central plant operations (if applicable), utility distribution systems exterior to the buildings, energy management operations, and all types of waste and refuse disposal. The intent is to be able to compare institutional costs for the conversion of energy to a building-usable form (for example, natural gas to steam), the delivery of the utility to the individual facilities, and those expenditures that are used to avoid future energy use. This is allowed with E&G, C&G, IFAS and for UF Health Center and USF Medical Center budget entities. | |
| '03 | 03 | Building MaintenanceThis subcategory includes activities necessary for the management, supervision, and execution of all functions relating to the repair and maintenance of buildings and other structures. This section should generally be used to collect all costs, including personnel compensation, supplies and expenses, travel, contractual services, equipment, major repairs, and renovations. This is allowed with E&G, C&G, IFAS and for UF Health Center and USF Medical Center budget entities. | |
| '05 | 05 | Custodial ServicesThis subcategory includes all costs related to custodial services in buildings and includes landscape and ground maintenance costs. This is allowed with E&G, C&G, IFAS and for UF Health Center and USF Medical Center budget entities. | |
| '11 | 11 | General Academic InstructionThis program consists of instructional program elements operating during the standard academic term (as defined by the institution) that are part of a formal degree or certificate curriculum and are managed by the regular academic departments. This is allowed with E&G, C&G, IFAS and for UF Health Center and USF Medical Center budget entities and Faculty Practice. | |
| '20 | 20 | Academic Infrastructure Support OrganizationsAcademic Infrastructure Support Organizations | - |
| '21 | 21 | Institutes and Research CentersThis program consists of all those research-related activities that are part of a formal research organization typically created to manage a number of research efforts. PCS 21 currently includes all State of Florida and university Institutes & Centers that are not designated as an AISO. | - |
| '22 | 22 | Individual or Project ResearchThis program consists of all those research activities that are normally managed within the academic departments. This includes or consists of the various research-related activities that have been created as a result of a contract, grant, or specific allocating of institutional resources to conduct a study or investig- ation of a specific scope. Generally, such activities may be identified with the principal investigator and should be coded within his assigned discipline. This is allowed with E&G, C&G, IFAS and for UF Health Center and USF Medical Center budget entities. | |
| '31 | 31 | Patient ServicesThis program consists of those services that benefit patients directly through faculty physicians or indirectly through consulting, laboratory, or other services usually rendered under the auspices of a hospital or clinic. Only the clinical portions of a teaching hospital or veterinary clinic should be included in 31. The instruction, research, or administrative that occur in a teaching hospital environment should be classified in other centers, such as 11, 22, or 61. This is allowed with C&G and for UF Health Center and USF Medical Center budget entities. | |
| '32 | 32 | Public ServicesThis program includes those services established and maintained by the institution to provide services to the general community or special sector within the community. The primary intent of establishing these programs is to provide services that are beneficial to groups and individuals outside of the institution. These programs may be of incidental benefit to the faculty, staff or students, but primary benefits should accrue to the general public. This is allowed with E&G, C&G, IFAS and for UF Health Center and USF Medical Center budget entities. | |
| '33 | 33 | Cooperative Extension ServicesThis program includes all public service activities established by an institution in cooperative efforts with outside agencies. A distinguishing feature of these activities is that fiscal and programmatic control is shared by the institution with one or more governmental units. Excluded from this program are instructional activities that may be offered through an extension division. This is allowed with C&G and IFAS budget entities. | |
| '34 | 34 | Public Broadcasting ServicesThis program includes those activities associated with the operation and maintenance of broadcasting services intended primarily for the public. Excluded from this program are commercial broadcasting activities which represent independent operations. This is allowed with E&G for UF, FSU, USF, FAU, UWF, FGCU, and C&G budget entities. | |
| '35 | 35 | Museums and Galleries / Public ServicesThis program includes all public service activities offered by an institution through its museums and galleries that are primarily intended to provide a service to the general public. This is only allowed in the E&G budget entities. | |
| '40 | 40 | Academic AdvisingFormal counseling with students on academic course or program selection, scheduling and career counseling. Academic advising assignments shall include such indicators as number of students formally advised by the individual, hours specifically designated for advising purposes, and other appropriate indicators of advising activity. This is allowed with E&G, C&G, IFAS and for UF Health Center and USF Medical Center budget entities. | |
| '41 | 41 | LibrariesThis program includes those activities that directly support the collection, cataloging, storage, and distribution of published materials primarily in support of the institution's academic programs. To be included in program 41, a library should contain materials that are of use to several academic departments. Libraries that are housed in and supported by individual departments are not included in this, but should be attributed directly to the instruction, research and public service programs of the individual departments maintaining them. This is only allowed in E&G, C&G and for UF Health Center and USF Medical Center budget entities. | |
| '42 | 42 | Museums and GalleriesThis program includes those activities related to collection, preservation and exhibition of historical materials, art objects, scientific displays, and so forth primarily in support of an institution's academic progress. This is allowed in E&G for UF, FSU, FAMU & FIU, and C&G budget entities. | |
| '43 | 43 | Audio-Visual ServicesThis program includes audio and visual services that have been established to support the institution's instruction, research and public services programs. DIAL-ACCESS centers, learning resource centers, and closed circuit television facilities typically would be included here. This is allowed in E&G, C&G, for UF Health Center and USF Medical Center budget entities. | |
| '44 | 44 | Computing SupportThis program includes computer services that have been established to support the instruction, research, and public service missions of the institution. This is allowed with E&G, C&G, IFAS and for UF Health Center and USF Medical Center budget entities. | |
| '46 | 46 | Academic AdministrationThis program includes those activities that provide administrative support and management direction to the instruction, research, and public service programs. This is allowed with E&G, C&G, IFAS and for UF Health Center and USF Medical Center budget entities. | |
| '51 | 51 | Student Service AdministrationServices and programs which enhance the educational environment of the campus as measured by availability of counseling and health services, student activities, orientation programs and other associated programs and to provide administrative services and to initiate, maintain and preserve the official academic record of each student. Allowed in E&G and C&G budget entities. | |
| '52 | 52 | Campus Events/OrganizationThis activity includes resources associated with student government, cultural events, organization, etc. Classification of data is used within the Local Funds budget entity. | |
| '53 | 53 | Intramural/Clubs SportsThis activity includes all athletic activities in which a team participates with other teams within the same university. Classification of data is used within the Local Funds budget entity. | |
| '58 | 58 | Women's Intercollegiate AthleticsThis activity center contains only funds that are provided for support of women's athletics from the E&G budget entity. | |
| '60 | 60 | Food ServiceProvision of food service to the students, faculty and staff of the university: Includes vending and other food service activities. This is only allowed in Auxiliary budget entity. | |
| '61 | 61 | General AdministrationThis activity center consists of all activities established for the central administrative operations, services, and functions of the institution as well as those activities related to personnel records for the faculty and staff. Excluded are those activities that relate to student admissions and records. This is allowed in BOR, E&G, C&G, IFAS and for UF Health Center and USF Medical Center budget entities. | |
| '62 | 62 | Housing OperationsThe basic goal of the housing operations program is to provide and make the necessary arrangements for students' living accommodations. This is only allowed in Auxiliary budget entity. | |
| '63 | 63 | Printing and DuplicatingThis program provides university departments and students with short-run, quick printing and related services on a fee/charge basis. This is only allowed in Auxiliary budget entity. | |
| '64 | 64 | Food/RefreshmentsThis activity includes resources associated with vending machines. Classification of data is used within the local funds budget entity. | |
| '65 | 65 | Employee Performance/Service AwardsThe activity includes resources associated with awards for employee performance or service awards. Classification of data used within the local funds budget entity. | |
| '66 | 66 | BookstoresThe campus bookstore offers the campus community and the general public a sales outlet for certain products, including textbooks and other educational materials. This is only allowed in Auxiliary budget entity. | |