Function Code Descriptions

Function codes determine the rate of Facilities and Administration (F&A) Costs that are associated with your project.

Please see the description code below with an associated Higher Education Function Code (e.g., 41XX). These codes and descriptions determine in which Federal Function the project will be categorized and the associated F&A rate that will be used for the project.

41XX Instruction & Departmental Research - I&DR

41XX Training Grants

The teaching and training activities of the institution. Except for the research training, this includes all instruction and training whether for credit or non-credit courses. It includes normal teaching through academic departments as well as summer school and executive education programs. This function also includes departmental research. This is sometimes known as scholarly research or teaching research. This is research that does not meet the definition of organized research, and is generally funded with gifts or University, College or Departmental discretionary funds. Departmental research consists of research supported through departmental budgets or personal funds and conducted to further teaching or personal interests. Consistent with 2 CFR 200 Uniform Guidance (UG), it is all research that is not organized research and therefore not separately budgeted or accounted for. Startup funds for new faculty are generally considered to be departmental research. As a general rule, training grants do not fall under this category, but are classified as 436X "Research Training Grants."

43XX Organized Research

All research and development activities of an institution that are separately budgeted and accounted for. All sponsored research is organized research. The definition of separately budgeted and accounted for can be nebulous. It generally means a scope of work, a specific time frame, deliverables, whether technical or financial, that the University is obligated to deliver, a specific budget and facilities and administrative cost recoveries. The fact that expenses for research activity rests in a separate University account does not meet the criteria for organized research. The source of funding does not establish organized research. There can be training under this function.

4360 Research Training Grants

Expenditures that are externally funded and provide for the training of a specific individual in research techniques, or "research training" as defined in the UG, are included in this sub-category. The expenditures normally cover stipends and tuition and may provide for general expenses and an institutional allowance or F&A recovery.

44XX Extension and Public Service

The function that, consistent with Cornell's Land Grant responsibilities for the State of New York, disseminates non-instructional services and information to the taxpayers that support the institution. Conference activity is normally in this function.

45XX Academic Support - Institutional Support

47XX General Administration – College Administration – Departmental Administration

456X Library

Administrative support of the academic functions of the University. This function captures a significant amount of the general and administrative costs of the University, along with significant college administrative costs. Departmental administration can be captured in these functions, but is generally recorded in the direct functions of the University. This function also records the library function.

46XX Student Services

Expenses for student-related expenses. This includes activities such as the Bursar, Registrar, the Dean of Students, etc. and captures expenses at the University, College and Departmental level.

48XX Operation and Maintenance O&M

This function records costs for the operation and maintenance of the physical plant and infrastructure of the University. It includes utilities, repair and maintenance, facilities management, space-related costs, etc.

5000, 6000 University & Student Enterprise Activities

Direct functions that are not part of the mission of the University, but without which the other direct functions of I&DR, Research and Public Service cannot exist. This function includes such things as dining, housing, campus stores, etc.