Function Class

Used to produce the indirect cost rate. The four-character codes, names, and short names of function classes are listed on the FCLS table in CUFS.

Primary users:

• Sponsored Projects Administration (SPA)

Function Category

Used to produce the annual instructional cost study. The four-character codes, names, and short names of function categories are listed on the FCCT table in CUFS.

Primary users:

• Institutional Research and Reporting (IRR)

Function Group

Used to produce the statement of Changes in Fund Balance. May be defined by American Management Systems (AMS). The two-character codes, names, and short names of function groups are listed on the FCGR table in CUFS.

Primary users:

• Accounting Services

Function Type

Used to produce the REOC, A-133, and Resource and Expenditure Allocation Plan (REAP). The four-character codes, names, and short names of function types are listed on the FCTP table in CUFS.

Primary users:

• Accounting Services
• Office of Budget and Finance

Function Class 

Function Category 

Function Group 

Function Type