Financial Information Record Management System (FIRMS)

Includes expenditures for instructional program activities (excluding academic deans).

Subcategories:

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.

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.

0200 - 0203: Research

Includes all expenses for activities specifically organized to produce research. Includes expenses for individual and/or project research as well as that of institutes and research centers.

Subcategories:

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

0300 - 0304: Public Service

Includes expenses for activities established primarily to provide non-instructional services beneficial to individuals and groups external to the institution.

Subcategories:

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 - 0409: Academic Support

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

Subcategories:

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.

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.

0500 - 0505, 0507 - 0510: Student Services

Includes expenses incurred for offices of admissions and the registrar and activities with the primary purpose of contributing to students’ emotional and physical well-being and intellectual, cultural and social development outside the context of the formal instruction program.

Subcategories:

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.

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.

0600 - 0607: Institutional Support

Includes expenses for central executive-level activities concerned with management and long-range planning for the entire institution, such as the governing board, planning and programming operations, and legal services; fiscal operations, including the investment office; administrative data processing (when not accounted for in other categories); space management; employee personnel and records; logistical activities that provide procurement, storerooms, printing; transportation services to the institution; support services to faculty and staff that are not operated as auxiliary enterprises; and activities concerned with community and alumni relations, including development and fundraising.

Subcategories:

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.

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 fundraising.

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.

0700 - 0709: Operations and Maintenance of Plant

Includes all expenses for the administration, supervision, operation, maintenance, preservation, and protection of the institution's physical plant.

Subcategories:

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.

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.

0800 - 0802: Scholarship & Fellowship

Includes expenses for scholarships and fellowships from restricted or unrestricted funds in the form of grant to students, resulting from selection by the institution or from an entitlement program. Also includes trainee stipends, prizes, and awards.

Subcategories:

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.

2000 - 2008: Auxiliary Enterprises

Includes all expenses relatingto the operation of auxiliary enterprises, including expenses for operation and maintenance of plant, depreciation (if allocated to functional expense categories) and administration.

Subcategory:

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

5000-5001: Revenues

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

There are no active subcategories for Revenues.

FIRMS Program Descriptions (only active subcategories are shown)

FIRMS Program Descriptions
(only active subcategories are shown)