| AICPA | HEFC | ||
|---|---|---|---|
| AICPA Function Code |
AICPA Function Name | HEFC | Higher Education Function Name |
| 10 | Instruction | IN | Instruction |
| 10 | Instruction | CDAI | College Level Department Admini ‐ IN |
| 10 | Instruction | INU | Instruction ‐ Unallowable |
| 10 | Instruction | TP10 | Temporary HEFC ‐ Instruction |
| 20 | Research | IPR | Individual or Project Research |
| 20 | Research | DR | Departmental Research |
| 20 | Research | DRCS | Departmental Research ‐ Community Svc |
| 20 | Research | DROI | Departmental Research ‐ OIA |
| 20 | Research | CDAR | College Level Department Admin ‐ IPR |
| 20 | Research | TP20 | Temporary HEFC ‐ Research |
| 30 | Public Service | CS | Community Services |
| 30 | Public Service | CSOI | Community Services – Unallowable Fed |
| 30 | Public Service | CDAC | College Level Department Admin ‐ CS |
| 30 | Public Service | TP30 | Temporary HEFC ‐ Public Service |
| 40 | Academic Support | AA | Academic Administration |
| 40 | Academic Support | AAOI | Academic Administration ‐ OIA |
| 40 | Academic Support | ACI | Academic Community Initiatives |
| 40 | Academic Support | APS | Academic Programs Support |
| 40 | Academic Support | CDA | College Level Department Administration |
| 40 | Academic Support | IAS | Institutional Academic Support |
| 40 | Academic Support | LIB | Libraries |
| 40 | Academic Support | TP40 | Temporary HEFC ‐ Academic Support |
| 50 | Student Services | SS | Student Services |
| 50 | Student Services | ISS | Institutional Student Support |
| 50 | Student Services | ISSO | Instit Student Support ‐ Unallowable |
| 50 | Student Services | CDAS | College Level Student Support Admin |
| 50 | Student Services | TP50 | Temporary HEFC ‐ Student Services |
| 60 | Institutional Support | ECD | Economic Development |
| 60 | Institutional Support | IS | Institutional Support |
| 60 | Institutional Support | ISOI | Instit Support‐Unallowable Fed Exp |
| 60 | Institutional Support | ISPP | Institutional Support‐Physical Plant |
| 60 | Institutional Support | PRD | Public Relations & Development |
| 60 | Institutional Support | SPA | Sponsored Programs Administration |
| 60 | Institutional Support | TP60 | Temporary HEFC ‐ Institutional Support |
| 70 | Physical Plant Operations | PP | Physical Plant |
| 70 | Physical Plant Operations | TP70 | Temporary HEFC ‐ Physical Plant Ops |
| 80 | Student Financial Support | S&F | Scholarships & Fellowships |
| 80 | Student Financial Support | TP80 | Temporary HEFC ‐ Student Financial Support |
| 90 | Independent Contractors | AUX | Auxiliary Services |
| 90 | Independent Contractors | PS | Patient Services |
| 90 | Independent Contractors | TP90 | Temporary HEFC ‐ Independent Organization |