Key UC Expense Reporting Attributes

Higher Education Function, Uniform Accounting Standard and Academic Discipline Codes

Higher Education Function Code (HEFC) is a 4-digit indicator that classifies the type of expenditures in an account (e.g., research, institutional support, public service, etc.). The HEFC is a summary of the Uniform Accounting Structure and is reflected in the first 2 digits of the UC Account.

Uniform Accounting Structure (UAS) Code and the Academic Discipline (AD) Code more detailed classification of the type of expenditures in an account.  The UAS and AD codes are part of the Uniform Accounting Structure, which is a classification method prescribed by the National Association of College and University Business Officers (NACUBO). The purpose of the UAS is to provide uniformity in financial reporting across higher education institutions.   

The UAS Code contains 6 digits; the first 2 digits represents the category (Higher Education Function) of the account: 

Category 

Number 

INSTRUCTION 

40XXXX 

RESEARCH 

44XXXX 

PUBLIC SERVICE 

62XXXX 

ACADEMIC SUPPORT 

43XXXX 

TEACHING HOSPITAL 

42XXXX 

STUDENT SERVICES 

68XXXX 

INSTITUTIONAL SUPPORT 

72XXXX 

OPERATION AND MAINTENANCE OF PLANT 

64XXXX 

STUDENT FINANCIAL AID 

78XXXX 

AUXILIARY ENTERPRISES 

76XXXX 

As shown above, the code for expense accounts intended for Instruction begin with 40; the code for Research begins with 44. The remaining four digits are subcategories (in Instruction, 400700 is Summer Session, 400900 is Extension). 

The AD Code contains 3 digits and serves as an instruction and research subject subcategory of the UAS code. For example, Criminology and Education share UAS code 400100, but the AD for Criminology is 650 and the AD for Education is 620. 

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