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08x Institutional Support

08x Institutional Support – Funds 001, 08A, 11A, 17C, 24J, 148 and 149 Only

Institutional support category 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 information technology (when not accounted for in other categories); space management; employee personnel and records, logistical activities that provide procurement, storerooms, and 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 fund raising. 

Appropriate allocations of institutional support should be made to auxiliary enterprises and any other activities not directly related to the primary programs.

081 Institutional Management

Includes executive-level activities concerned with the management and long-range planning of the entire institution, including the governing board, chief executive (president), and all officers with institution wide responsibilities, including the positions that report directly to the president (second-level management) and their staffs. Examples include academic senate, accreditation, institutional research, board of trustees, vice-presidents and deans, legal counsel, planning and development, risk, compliance, and internal audit operations. (Direct support staff are included with the position they support e.g. If directly supporting presidents, then with presidents. If directly supporting a VP, then with that VP. If directly supporting a Dean, then with that Dean.)

082 Fiscal Operations

Includes activities related to the institution’s fiscal control for financial operations, including accounting and budgeting. Examples include auditing, cashiering, cash management, controller, and payroll office. While bad debt expense arising from student loans is recorded here, bad debts arising from student and other account receivables are recorded as a reduction of the specific revenue source (e.g. tuition, auxiliary fees) rather than as an expense.

083 General Support Services

Includes activities that provide central administrative support to college internal operations. Examples include human resources administrator and staff, campus wide communications and transportation services, general liability insurance, purchasing and maintenance of supplies and materials (Includes personnel conducting purchasing functions and central supply stores.  For shipping and receiving see 098), ombudsman, records management, risk management, and room scheduling.

085 Public Relations and Development

Includes activities to maintain relations with the community, alumni or other constituents and activities related to institution wide development and fund raising. Examples include advertising class offerings, alumni records, catalogs, graduation, development, fund raising, parent activities, and public information services.

086 Administrative Information Technology

Includes expenses for formally organized and/or separately budgeted administrative information technology. If an institution does not separately account for information technology resources, the costs associated with instruction will be applied to academic support (041) and the remainder to this category.


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Last Modified: 3/16/23, 4:36 PM

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