NACUBO & Banner Codes

The University assigns a NACUBO function to each fund and to each account that is established for units to use. The program codes in Banner are used to assign the NACUBO function and the program code is then associated with all expenditures that are made by departments and colleges. The NACUBO function determines the primary purpose for the expenditures from that fund and account.

Every transaction in Banner must have a program code to describe the purpose of expenditures. The 6-digit program code in Banner is part of a "program hierarchy". You can see the program code used on a payment if you list the appointment lines for a person or a department.

Level 2 of the program hierarchy is called a NACUBO function code; it is a national coding system established by the National Association of College & University Business Officers.

(Prior to Banner, each account set up in UFAS was assigned a NACUBO code)

Nacubo Description
1000 Instruction
1100 Organized Research
1200 Public Service
1300 Academic Support
1400 Student Services
1500 Institutional Support
1600 Operations & Maintenance
1700 Scholarships & Fellowships
2000 Auxiliary Enterprise
3000 Hospital
4000 Independent Operations
Because the university is required to keep special records of fund raising and other development activities, accounts used for those purposes are given a special set of NACUBO codes which end in "99":
Nacubo Description
1099 Instruction Fundraising & Development
1199 Organized Research Fundraising & Development
1299 Public Service Fundraising & Development
1399 Academic Support Fundraising & Development
1499 Student Services Fundraising & Development
1599 Institutional Support Fundraising & Development
1699 Operations & Maintenance Fundraising & Development
1799 Scholarships & Fellowships Fundraising & Development
2099 Auxiliary Enterprise Fundraising & Development
3099 Hospital Fundraising & Development
4099 Stores and Services Fundraising & Development