Financial Information Record Management System

FIRMS Program Descriptions

0100       
Instruction - Includes expenditures for instructional program activities (excluding academic deans)

0101       
General Academic Instruction -Expenditures for formally organized and/or separately budgeted instructional activities that are carried out during the academic year as part of a formal postsecondary degree or certificate program. Does not include offerings for programs that are leading to degrees or certificates below the higher educational level.

0102       
Vocational/Technical Instruction - Includes expenditures for formally organized instructional activities carried out during the academic year, and are usually associated with IPEDS instructional program categories offered for credit as part of a formal postsecondary degree or certificate program. Does not include offerings for programs that are leading to degrees or certificates below the higher educational level.

0103       
Special Session Instruction – This subcategory includes expenditures for formally organized instructional activities that are carried out during a summer session, interim session, or other period not common with the institution’s regular term.  Note:  Effective July 1, 2004, this program code has been deleted and redefined as 0101 - General Academic Instruction.

0104       
Community Education - Expenditures for formally organized and/or separately budgeted instructional activities that do not generally result in credit toward any formal postsecondary degree or certificate.

0105       
Preparatory/Remedial Instruction - Expenditures for formally organized 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 postsecondary degree or certificate program.

0106       
Instructional Information Technology - Includes expenses for formally organized and/or separately budgeted instructional information technology.  Note:  This is a new program code effective July 1, 2004.

0201       
Institutes and Research Centers - Research activity expenditures that are part of a formal research organization created to manage a number of research efforts. Does not include federally funded research centers.

0202       
Individual and Project Research - Research activity expenditures that are managed within academic departments.

0203       
Research Information - Includes expenses for formally organized and/or separately budgeted research information technology.  Note:  This is a new program code effective July 1, 2004.

0301       
Community Service - Expenditures for activities organized and carried out to provide general community services, excluding instructional activities.

0302       
Cooperative Extension Service - Includes expenses for noninstructional public service activities established as the result of cooperative extension efforts between the institution and outside agencies such as the U.S. Department of Agriculture's extension service and the affiliated state extension services.

0303       
Public Broadcasting Services - Includes expenses for operation and maintenance of broadcasting services operated outside the context of the institution's instruction, research, and academic support programs.

0304       
Public Service Information Technology - Includes expenses for formally organized and/or separately budgeted public service information technology.  Note:  This is a new program code effective July 1, 2004.

0400       
Academic Support - Includes funds expended to provide support services to the institution's primary missions: instruction, research, and public service.

0401       
Libraries - Expenditures for organized activities that directly support the operation of a catalogued or otherwise classified collection.

0402       
Museums and Galleries - Includes expenditures for organized activities that provide for the collection, preservation, and exhibition of historical materials, art objects, scientific displays.

0403       
Educational Media Services - Expenditures for organized activities providing audio-visual and other services that aid in the transmission of information in support of the institution's instruction, research, and public service programs.

0404       
Academic Computing Support – Expenditures for formally organized and/or budgeted activities that provide computing support to the three primary programs.  Note:  Effective July 1, 2004, this program code has been deleted and redefined as 0409 Academic Support Information Technology. 

0405       
Ancillary Support - Includes expenditures for organized activities that provide support services to the three primary programs, but are not appropriately classified in the previous subcategories.

0406       
Academic Administration - Includes expenditures for activities specifically designed to provide administrative and management support to the academic programs, including academic advising.

0407       
Academic Personnel Development - Expenditures for activities that provide the faculty with opportunity for personal and development to the extent that such activity are formally organized.

0408       
Course and Curriculum Development - Expenditures for formally organized administrative activities established to significantly improve or add to the institution's instructional offerings.

0409       
Academic Support Information Technology - Includes expenses for formally organized and/or separately budgeted academic support information technology.  Note:  This is a new program code effective July 1, 2004.

0501       
Student Services Administration - Includes expenditures for organized administrative activities that provide support (excluding academic support) to the needs and interests of students. Activities of the institution’s chief administrative officer for student affairs are excluded.

0502       
Social and Cultural Development - Includes expenditures for organized activities that provide for students' social and cultural development outside the formal academic program.

0503       
Counseling and Career Guidance - Expenditures for formally organized placement, career guidance, and personal counseling services for students.

0504       
Financial Aid Administration - Includes expenditures for activities that provide financial aid services and assistance to students.

0505       
Student Admissions/Records – Expenditures for activities related to the identification of prospective students, the promotion of attendance at the institution, and the processing of applications for admission.  Note:  Effective July 1, 2004, this program code has been deleted and redefined as 0509 - Student Admissions or 0510 -Student Records.

0507       
Student Health Services - Expenditures for organized student health services that are not self-supporting rather than those organized as auxiliary enterprises.

0508       
Student Services Information Technology - Includes expenses for formally organized and/or separately budgeted student services information technology.  Note:  This is a new program code effective July 1, 2004.

0509       
Student Admissions - Includes expenses for activities related to the identification of prospective students, the promotion of attendance at the institution, and the processing of applications for admission.  Note:  This is a new program code effective July 1, 2004.

0510       
Student Records - Includes expenses for activities to maintain, handle and update records for currently enrolled students as well as for students previously enrolled.  Note:  This is a new program code effective July 1, 2004.

0601       
Executive Management - Includes expenditures for all central, executive-level activities concerned with management and long-range planning for the entire institution.

0602       
Fiscal Operations - Expenditures for operations related to fiscal control and investments.

0603       
General Administration and Logistical Services – Expenditures for activities related to general administrative operations and services.  Note:  Effective July 1, 2004, this program code has been deleted and redefined as 0606 General Administration or 0707 Security and Safety or 0708 Logistical Services.

0604       
Administrative Computing Support - Includes expenditures for computer services that provide support for institutional administrative functions.  Note:  Effective July 1, 2004, this program code has been deleted and redefined as 0607 Administrative Information Technology.

0605       
Public Relations/Development - Expenditures for activities to maintain relations with the community, alumni, or other constituents and to conduct activities related to institution-wide development and fund raising.

0606       
General Administration - Includes expenses for activities related to general administrative operations and services (with the exception of fiscal operations and administrative information technology). Note:  This is a new program code effective July 1, 2004.

0607       
Administrative Information Technology - Includes expenses for formally organized and/or separately budgeted administrative information technology.  Note:  This is a new program code effective July 1, 2004.

0701       
Physical Plant Administration - Includes expenditures for administrative activities that directly support physical plant operations.

0702       
Building Maintenance - Includes expenditures for activities related to routine repair and maintenance of buildings and other structures, including normally recurring repairs and preventive maintenance.

0703       
Custodial Services - Includes expenditures related to custodial services in buildings.

0704       
Utilities - Includes expenditures related to heating, cooling, light and power, gas, water, and any other utilities necessary for operation of the physical plant.

0705       
Landscape and Grounds Maintenance - Includes expenditures related to the operation and maintenance of landscape and grounds.

0706       
Major Repairs and Renovations - Includes expenditures related to major repairs, maintenance, and renovations.

0707       
Security and Safety - Includes expenses related to security; earthquake and disaster preparedness; safety, including environmental safety; and hazardous waste disposal.  Note:  This is a new program code effective July 1, 2004.

Note:  Effective July 1, 2004, FIRMS program definitions were expanded to conform to NACUBO program standards as defined in the Financial Accounts and Reporting Manual (FARM).  Most significantly, several new sub-program codes have been added to capture information technology costs associated with the major program categories of Instruction, Research, Public Services, and Operations and Maintenance of Plant.  In other changes, various activities including admissions, records, and logistical services have been split into unique program categories.

0708       
Logistical Services - Includes expenses related to logistical services such as central receiving as well as space and capital leasing.  Note:  This is a new program code effective July 1, 20

0709       
Operations and Maintenance Information Technology - Includes expenses for formally organized and/or separately budgeted operation and maintenance information technology.  Note:  This is a new program code effective July 1, 2004.

0801       
Scholarships - Includes grants-in-aid, trainer stipends, tuition and fee waivers, and prizes to undergraduate students.

0802       
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.

2001           
Auxiliary Enterprises-Student - Includes expenditures for auxiliary enterprise activities primarily intended to provide a service to students.

5000       
Revenues - Include all unrestricted gifts, grants, and other resources earned during the reporting period and restricted resources to the extent that they are expended.