Systems and Procedures
A Division of The Corporate Controller's Office
IN

BUDGET CODES

Table of Contents


NUMBERING SYSTEM

The budget code for general and miscellaneous funds consists of seven numbers and two suffix letters. Suffix letters indicate the campus, center or other location to which the budget applies.

FUNCTIONAL CLASSIFICATIONS:

Listed below are the functional classifications, with a brief description, appearing in the code.


INSTITUTIONAL SUPPORT. This category includes expenditures for:

  1. central executive - level activities concerned with management and long-range planning of the entire institution;

  2. fiscal operations

  3. personnel administration

  4. logistical activities that provide procurement, storerooms, safety, and security

  5. support services to faculty and staff that are not operated as auxiliary enterprises; and

  6. activities concerned with community and alumni relations, including development and fund raising.

Subfunctions which comprise this category include:


ACADEMIC SUPPORT. This category includes funds expended primarily to provide support services for the institution's primary missions - instruction, research and public service. It includes:

  1. academic administration (including academic deans but not department chairmen) and personnel development providing administrative support and management direction to the three primary missions;
  2. the retention, preservation and display of educational materials - for example, libraries, museums, and galleries;
  3. media, such as audio visual services and technology such as computation services;
  4. separately budgeted support for course and curriculum development.

Subfunctions which comprise this category include:


EMPLOYEE BENEFITS. This category includes funds expended for group insurances, Social Security, employer's share of retirement costs, employee and dependent grants-in-aid, Workers' Compensation and unemployment compensation. [180]


STUDENT SERVICES. This category includes funds expended for offices of admissions and registrar and those activities whose primary purpose is to contribute to the student's emotional and physical well-being and to his/her intellectual, cultural, and social development outside the context of the formal instruction program. [120]


RESIDENT INSTRUCTION. This category includes expenditures for all activities that are part of the instruction program. This category excludes expenditures for academic administration when the primary assignment is administration. [130]


ORGANIZED RESEARCH. This category includes expenditures for activities specifically organized to produce research outcomes, whether commissioned by an agency external to the institution or separately budgeted by an organizational unit within the institution.

Subfunctions which comprise this category include:


EXTENSION AND PUBLIC SERVICES. This category includes funds expended for credit and non-credit distance education courses; non-instructional services beneficial to individuals and groups external to the institution such as community service programs, cooperative extension services, conferences, institutes, reference bureaus, radio and television, consulting, and similar non-instructional services to particular sectors of the community.

Subfunctions which comprise this category include:


UNIVERSITY SERVICES. This category includes expenditures supported by income derived from services operated to serve educational and other departments. These services include telephone, general stores, fleet and airport operations, mail, addressing, and printing services. [200]


STUDENT AID. This category includes expenditures for scholarships and fellowships in the form of out-right grants to students selected by the institution and financed from current funds, restricted or unrestricted. [160]


PHYSICAL PLANT OPERATIONS. This category includes expenditures for the operation and maintenance of the physical plant relating to grounds and facilities. Also included are utilities, fire protection, property insurance, and similar items.

Subfunctions which comprise this category include:


AUXILIARY ENTERPRISES. This category includes expenditures supported by income derived from services operated primarily to serve students, faculty, or staff. These services include residence halls, food services, and intercollegiate athletics. [210]


SUFFIX LETTERS:

Following are the suffix letters identified by campus, location or center and administrative area number.

Suffix letters identified by campus, location or center, and administrative area number
Suffix Letters College, Location or Center Administrative
Area Number
AA Penn State Altoona 076
AN Penn State Lehigh Valley 075
BD Penn State Erie 078
BK Penn State Berks 079
BR Penn State Beaver 077
CL Penn State Harrisburg 073
DE Penn State Brandywine 081
DN Dickinson Law 080
DS Penn State DuBois 082
FE Penn State Fayette, The Eberly Campus 083
HN Penn State Hazleton 084
HY Weis Research Center 016
HY Penn State College of Medicine 074
KP Penn State Great Valley 071
MA Penn State Mont Alto 086
MK Penn State Greater Allegheny 085
MV Monroeville N/A
NK Penn State New Kensington 087
OZ Penn State Abington 088
SC State College Center N/A
SL Penn State Schuylkill 089
SN Penn State Scranton 093
SV Penn State Shenango 091
UP Penn State University Park Various
WB Penn State Wilkes-Barre 092
WD Penn State World Campus N/A
WT Williamsport N/A
YK Penn State York 094

Following are the suffix letters used for Overhead (General and Miscellaneous Funds) identified by campus, location or center.

Suffix letters used for Overhead (General and Miscellaneous Funds) identified by campus, location, or center.
Suffix Letters College, Location or Center
[Overhead]
CO Penn State Commonwealth Campuses
HO Hershey

Following are the suffix letters used for Education Abroad Programs (Miscellaneous Funds Only) identified by location.

Suffix letters used for Education Abroad Programs (Miscellaneous Funds Only) identified by location.
Suffix Letters Location
[Education Abroad Program]
AC Arcadia University 3rd Party Agreement
AD National Center for Space-Related Education (NAROM), Andenes, Norway
AG Various Locations, Australia
AK University of Auckland, Auckland, New Zealand
AP AESOP
AR Architecture
AU AUIP - Australia
BB Ecole Superieure de Commerce Brest-Betagne, Brest,France
BG Thammasat University, Bangkok, Thailand
BH Bath, England
BJ China University of Mining & Technology, Beijing, China
BN LARCH: AIB Bonn, Germany
CC Consortium of International Councils
CE Cologne, Germany
CI EAP - Consortium
CO Chios Summer School, Kampos, Island of Chios, Greece
CP Copenhagen Business School, Copenhagen, Denmark
CR Cairo, Egypt
CS Chelsea, England
DB University of Duisburg-Essen, Duisburg, Germany
DL Dalian, China
DT Dublin DIT - Ireland
DU Dublin, Ireland
EC Institut Superieur de Commerce du Paris, Paris, France
EP EPSCI-ESSEC Business School, Paris, France
EU The EuroScholars Program, Various locations
EX Exeter, England
FC FIPSE-Consortium for Intercultural Teachers (CIRT), Various locations
FP FIPSE Programs, Various Foreign Locations
FR Freiburg, Germany
FT Osservatorio Geologico di Coldigioco, Frontale, Italy
GA Ghana, Africa
GC Gold Coast, Australia
GD Guanajuato, University of Guanajuato
GE Global E3 Consortium
GN Global Engagement Nodes - GEN, Various Locations
GW Glasgow, Scotland
HA Haifa, Isreal
HD Hochschule Darmstadt - Germany
HE Buskerud University, Honefoss, Norway
HF Hof, Germany
HK Chinese University of Hong Kong, Hong Kong, China
HM HRIM: Embedded Programs, Various Locations
IA Institute for American Studies (AIX, Avignon, etc, 3 tracks)
IB IES-Berlin Special-Design Program
IM Madrid, Spain
IS IES/IAS
JA University of Jaén, Jaén, Spain
JE Freidrich Schiller University of Jena, Jena, Germany
JK Jonkoping, Sweden
JO Jonkoping – Sweden
JT Shanghai (Jiao Tong) - China
KA Seoul - South Korea
KE Christian Albrechts University, Kiel, Germany
KG Kingston University, London, England
KH Hong Kong - China
KL Kiel, Germany
KS Karisruhe - Germany
KT Kent, England
LC Lincoln, New Zealand- Lincoln University-Direct Enrollment
LH LeHavre-Menton - France
LI University of Limerick, Limerick, Ireland
LL Institute of Political Science (Science PO), Lille, France
LM San Ignacio, Lima, Peru
LN Leningrad, USSR
LO Kinesiology: Brunel, West London
LP Univ. Louis Pasteur, Strasbourg, France
LT London, Theatre Academy
LY Lyon, France
LZ Leipzig, Germany
MC McGill University, Montreal, Quebec, Canada
ME Tokyo, Japan
MG Marburg, Germany
MH Maastricht Hotel Mgmt School, Maastricht, The Netherlands
MJ Mito, Japan
ML Melbourne, Australia
MO Monash, Australia
MP All Other Programs, Various Locations
MS Middlesex Univ., London, England
MT Maastricht, Netherlands
NA Navarra, Spain
NI Nairobi, Africa
OL Olympics Programs
OS Osaka, Japan
OX Oxford University, Oxford, United Kingdom
PB Puebla, Mexico
PF Pforzheim University, Pforzheim, Germany
PG Prestige Consortium Agreement- UK, France, Spain
PK Peking - China
PL Institute at Palazzo Rucellai, Florence, Italy
PO University of Puerto Rico, Riopiedras, Puerto Rico
PR San German, Puerto Rico
PS Paris, France
PT InterAmerican Univ. of Puerto Rico, Bavamon, Puerto Rico
RD University of Reading, Reading, United Kingdom
RE Rome, Italy
RN Rouen School of Management, Rouen, France
RT Rmit, Australia
RW Berks: Association REFUGE, Rwanda
SE Singapore
SF The School for Field Studies (SFS), Various Locations
SG Strasbourg, France
SK Sogang - South Korea
SO Sogang University, Seoul, South Korea
SP Education Abroad Summer Programs, Various Locations
SR Southampton (ROTC) - United Kingdom
ST Strathclyde, Scotland
SU Sussex, England
SW New South Wales
SZ HRIM: Studies in Europe, Switzerland
TH Thames, England
TK METU Turkey
TP Tiapei
TR Trondheim, Norway
TU Tohoku, Japan
TV Tel Aviv, Israel
UC Concepcion - Chile
UH Haifa, University of Haifa
UL Leeds, England
UN Unassigned
UT University of Utrecht, Utrecht, The Netherlands
VC Valencia - Spain
WA Western, Australia
WK University of Waikato, Hamilton, New Zealand
WN Wellington, New Zealand
WO Woosong, Korea
WR Warsaw - Poland
XP Exchange Programs, Various Locations

ACCESSING BUDGET CODE

The Budget Code is available as an on-line inquiry/browse function through the Integrated Business Information System (IBIS) and is presented in two formats:

  1. Listing by Administrative Area

  2. Listing by Budget Order

The Budget Code may be accessed by entering the function code "IBCD" on the command line of the IBIS main menu screen (MIMI) or on the Budget System menu screen (M2BG).

The IBCD menu screen provides the option to select a listing of budgets either by Administrative Area or Budget Order. Both listings may be viewed on-line or printed.

ADMINISTRATIVE AREA CODE

Administrative Area Code
Administrative
Area Number
Administrative Area Name Budget Executive
002 College/Campus Programs - World Campus Renata S. Engel
004 Agricultural Sciences Richard T. Roush
005 Arts and Architecture Barbara O. Korner
006 Business - Smeal College Charles H. Whiteman
010 Human Resources David J. Gray
011 University Police David J. Gray
012 Education D. Monk
013 Office of Physical Plant - Real Estate David J. Gray
014 University Airport David J. Gray
015 Engineering Justin Schwartz
017 School of International Affairs Hari M. Osofsky
020 Penn State World Campus Renata S. Engel
021 Liberal Arts Susan Welch - Interim
022 Communications Marie C. Hardin
023 Health and Human Development Kathryn D.R. Drager - Interim
024 Earth and Mineral Sciences Lee R. Kump
025 Information Sciences and Technology Andrew L. Sears
026 Nursing Laurie A. Badzek
027 Athletics Recreation Services & Support A. Sandy Barbour
028 Science - Eberly College Douglas R. Cavener
029 Office of Strategic Communications Lawrence H. Lokman
030 Graduate School - Graduate School Regina Vasilatos-Younken
031 Research - Defense Related Units Neil A. Sharkey
032 Research - Strategic Initiatives Neil A. Sharkey
033 Research - Research - Other Neil A. Sharkey
034 Controller - Non-Regular Joseph J. Doncsecz
035 Employee Benefits Joseph J. Doncsecz
036 General and Academic Officers Joseph J. Doncsecz
037 Estimated General Income - Commonwealth Campuses Joseph J. Doncsecz
038 Estimated General Income - Other Joseph J. Doncsecz
040 Central Finance and Business David J. Gray
041 University Contingency Accounts Mary Lou Ortiz (MXO)
042 University Budget Office Mary Lou Ortiz (MXO)
043 Office of the President Andrew G. Reisinger
045 Student Affairs Damon R. Sims (DRS)
046 Enterprise Information Technology Michael J. Kubit
047 Development and Alumni Relations O. Richard Bundy III
048 Controller - Regular Joseph J. Doncsecz
049 University Office of Global Programs Michael A. Adewumi
050 Undergraduate Education Robert N. Pangborn
051 Research - Technology Transfer Neil A. Sharkey
052 University Outreach Tracey DeBlase Huston
053 Schreyer Honors College Peggy A. Johnson
054 Physical Plant David J. Gray
055 Bryce Jordan Center David J. Gray
056 Business Services David J. Gray
057 Auxiliary and Business Services David J. Gray
058 Division of Food Services David J. Gray
059 Division of Housing David J. Gray
060 Housing and Food Services - Commonwealth Campuses David J. Gray
062 Bookstores David J. Gray
063 Business Operations - Other Locations David J. Gray
065 Penn State Hospitality Services David J. Gray
066 Intercollegiate Athletics A. Sandy Barbour
067 University Libraries Barbara I. Dewey
068 Educational Equity Marcus A. Whitehurst
071 Penn State Great Valley James A. Nemes
072 VP Commonwealth Campuses Madlyn L. Hanes
073 Penn State Harrisburg John M. Mason
074 Penn State College of Medicine A. Craig Hillemeier
075 Penn State Lehigh Valley Tina Q. Richardson
076 Penn State Altoona Lori J. Bechtel
077 Penn State Beaver Jenifer S. Cushman
078 Penn State Erie Ralph M. Ford
079 Penn State Berks R. Keith Hillkirk (RKH)
080 Dickinson Law Gary S. Gildin
081 Penn State Brandywine Kristin R. Woolever
082 Penn State DuBois M. Scott McBride
083 Penn State Fayette, The Eberly Campus W. Charles Patrick
084 Penn State Hazleton Gary M. Lawler
085 Penn State Greater Allegheny Jacqueline Edmondson
086 Penn State Mont Alto Francis K. Achampong
087 Penn State New Kensington Kevin J.G. Snider (KJS)
088 Penn State Abington Damian J. Fernandez
089 Penn State Schuylkill Darcy L. Medica - interim
090 Penn State Law Hari X. Osofsky
091 Penn State Shenango Jo Anne Carrick
092 Penn State Wilkes-Barre Vernon Dale Jones
093 Penn State Scranton Marwan A. Wafa
094 Penn State York David J. Christiansen

MAINTENANCE AND RESPONSIBILITY

  1. General Funds - The budget code for general funds is the responsibility of the Office of Budget and Resource Analysis. All new assignments or realignments of budgets must be approved by the Budget Officer of the University.

  2. Miscellaneous Funds - A new miscellaneous fund is assigned an appropriate budget code by the Office of Grant and Contract Accounting, with the concurrence of the Office of Budget and Resource Analysis. Where possible, it is assigned a budget code which is in use for general funds. However, if no appropriate general funds budget exists, the miscellaneous fund is assigned a budget code which is exclusively for miscellaneous funds.