What is a Function Worktag?

FN100 Definition: Expenses for all activities that are part of an institution’s instruction program, broadly defined. Expenses for departmental research and public service that are not separately budgeted are also included in this classification.

DO use FN100 for expenditures related to:

• Tenure-track and teaching faculty salaries and benefits, including those of department-level administrators (i.e., chairs and directors) for academic units (exceptions noted below)
• Salaries and benefits for Instructors, Lecturers, and TAs
• Expenses for credit and noncredit courses
• Student internships or capstone projects that are required as part of a course to earn degree credit
• Classroom technology and computing labs that are provided at the unit level
• Instructional technology that is provided at the unit level
• Faculty start-up funding for instructional activities
• Community education programs, including noncredit instructional offerings
• Formally organized and/or separately budgeted noncredit instructional activities that are preparatory, remedial, or developmental in nature
• Externally funded research awards and separately-budgeted internal activities that meet the definition of Training and Development (UW Internal) as defined by GIM 13 

DO NOT use FN100 for expenditures related to:

• Research and WOT faculty salaries and benefits, unless they are engaged in instructional activities
• Tenure-track and teaching faculty salaries and benefits when they are on sabbatical or allocating time to a specific and separately budgeted project that is not related to instructional activities.

FN110/FN111/FN113 Definition: Expenses for activities specifically organized to produce research, whether commissioned by an agency external to the institution or separately budgeted by an organizational unit within the institution.

DO use FN110/FN111/FN113 for expenditures related to:

• Individual and project research
• Research assistants and postdoctoral research associates
• Research equipment and research supplies
• Research commissioned by an external agency or separately
• Faculty fellowships, professorships, and chairs used primarily for research activities
• Faculty start-up funding used primarily for research activities
• Lectures held by a research center to disseminate research findings
• Conferences, seminars or workshops held by a research center to discuss research findings
• Research information technology that is formally organized and, or separately budgeted
• Travel to collaborate and network with researchers from other institutions
• Travel to conferences to learn more about a particular research topic or area of research

DO NOT use FN110/FN111/FN113 for expenditures related to:

• Departmental research that is not separately budgeted (e.g., the time spent by tenure track faculty devoted to their scholarship). These expenses will fall under FN100 Instruction.

FN110 Research – Basic: Research activities that meet the definition of Basic Research as defined by GIM 13.

FN111 Research – Applied: Research activities that meet the definition of Applied Research as defined by GIM 13.

FN113 Research – Other: Research activities that meet the definition of Other Sponsored Activities as defined by GIM 13.

FN120 Definition: Expenses for non-instructional services for the benefit of individuals and groups that are external to the institution

DO use FN120 for expenditures related to:

• Extension services
• Community service programs (excluding instructional activities)
• Community focused conferences, seminars, or workshops
• Consulting and similar non-instructional services to particular sectors of the community
• Testing services and monitoring meant to benefit the general public at large

DO NOT use FN120 for expenditures related to:

• Community service programs that are focused on instructional activities
• Testing services (e.g., soil testing, carbon dating, structural testing) provided at a fee as an auxiliary enterprise

FN130 Definition: Expenses that provide support services for the academic functions (i.e., instruction, research, and public service) of the institution, such as academic administration, course and curriculum development, academic personnel development, and the collection, preservation, and exhibition of educational materials.

DO use FN130 for expenditures related to:

• Academic administration
• Academic administrative support staff
• Academic advising
• Academic computing services
• Academic media services
• Collection, preservation, and cataloging of scientific samples or live specimens
• Faculty awards
• Faculty and academic personnel professional development programs
• Faculty recruitment
• Faculty retreats
• Museums and galleries (i.e., the collection, preservation, and exhibition of historical materials, art objects, scientific displays, etc.)
• Sabbaticals
• Salaries and benefits for the Dean and other academic administrators at the College level
• Separately budgeted support for course and curriculum development (e.g., summer salary for a faculty member to develop a new course)

DO NOT use FN130 for expenditures related to:

• Libraries (See FN131)
• Salaries and benefits for Academic Department/School chairs and directors (See FN100)
• Salaries and benefits for non-academic department administrative appointments (See the appropriate primary Function category for the Unit)

FN131 Definition: Expenses for organized activities that directly support the operation of a catalogued or otherwise classified collection.

DO use FN131 for expenditures related to:

• Retention, preservation and display of educational materials

DO NOT use FN131 for expenditures related to:

• The collection and cataloging of scientific samples or live specimens. NACUBO has a separate subclass for Museums and Galleries, defined as “organized activities that provide for the collection, preservation, and exhibition of historical materials, art objects, scientific displays, etc.” The UW does not separate out these expenses from FN130 Academic Support.

FN140 Definition: Expenses for activities with the primary purpose of contributing to student emotional and physical well-being and intellectual, cultural, and social development outside the context of the formal instruction program.

DO use FN140 for expenditures related to:

• Social and cultural events for students
• Career guidance
• Student extracurricular activities
• Student organizations
• Student recruiting activities
• Non-credit bearing student internships focused on preparing students for careers

DO NOT use FN140 for expenditures related to:

• Academic counseling by faculty and staff

FN160 Definition: Expenses for the administration, supervision, operation, maintenance, preservation, and protection of the institution’s physical plant.

DO use FN160 for expenditures related to:

• Custodial services
• Repairs and renovations of buildings
• Furniture
• Equipment related to the maintenance or operations of the university’s physical plant
• Landscape and grounds maintenance
• Building maintenance and operations
• Security
• Earthquake and disaster preparedness
• Safety
• Hazardous waste disposal
• Liability, and all other insurance relating to property
• Space and capital leases
• Utilities
• Facility planning and management

DO NOT use FN160 for expenditures related to:

• Any of the above when they are related to your auxiliary operations (See FN180)

FN170/FN171 Definition: Expenses for scholarships and fellowships in the form of funding provided to enrolled students that neither requires the student to perform service to the institution as consideration for the funds, nor requires the student to repay any amount of the funds.

DO use FN170/FN171 for expenditures related to:

• Scholarships (e.g., grants-in-aid, trainee stipends, tuition and fee waivers, awards, and prizes to undergraduate students)
• Fellowships (e.g., grants-in-aid, trainee stipends, tuition and fee waivers, awards, and prizes to graduate students)

DO NOT use FN170/FN171 for expenditures related to:

• Expenses for which services to the institution must be rendered, such as graduate and teaching assistantships and student work-study programs. When services are required in exchange for financial assistance, expenses should be classified using the appropriate function based on the work provided by the student. (E.g., FN100-Instruction for a TA’s salary and benefits, or FN110/FN111-Research for an RA’s salary, benefits, and tuition/fee waiver).
• Faculty fellowships. Instead, this is likely to be FN100-Instruction, unless the fellowship is part of a research or public service project.
• Trainee stipends awarded to individuals who are not enrolled in formal course work

FN170 Non-Research Scholarships and Fellowships: Use for scholarships and fellowships that meet the definition of Fellowship: Non-Research Undergraduate or Fellowship: Non-Research Graduate/Professional as defined by GIM 13. (i.e., Scholarships and fellowships that are not focused on training in research techniques. These include sponsored internships, apprenticeships and instructional fellowships.)

FN171 Research Scholarships and Fellowships: Use for scholarships and fellowships that meet the definition of Fellowship: Research Undergraduate or Fellowship: Research Graduate/Professional as defined by GIM 13. (i.e., Scholarships and fellowships that are focused on training in research techniques.)

FN180 Definition: Auxiliary enterprises exist to furnish goods or services to students, faculty, staff, other institutional departments, or incidentally to the general public. The distinguishing characteristic of an auxiliary enterprise is that it is managed to operate as a self-supporting activity.

A good rule of thumb for FN180 is to pay attention to the Resource being used since the Resource will usually indicate whether or not the expense is related to the operation of an auxiliary enterprise.*

DO use FN180 for expenditures related to:

• The operation of an auxiliary enterprise (e.g., expenses on RS100077, RS100073, RS100081, and RS100364)* 

DO NOT use FN180 for expenses related to the use of:**

• Core funds (e.g., DOF (RS100001), ICR (RS100005), GOF (RS100216))
• Sponsored awards
• Gifts (RS100195, RS100202, RS100203, RS100375, RS100376)
• Course Fees (RS100201)
• Summer Quarter Revenue (RS100080)
• Student Technology Fee (RS100003)
• Provisos
• Royalty (RS100083)
• etc.

*There may be times when a self-sustaining enterprise generates more revenue than the cost of the goods and services provided and subsidizes other university activities. In these cases, please use the Function that best describes the expenditure of the auxiliary resources for non-auxiliary activities.

 **In the rare cases where non-auxiliary resources are used to subsidize auxiliary operations, those expenditures should use FN180.