Enterprise Systems

FIRMS Data Element Dictionary: Program Code

Element Name: Program_Code
Element Length: 4
Element Type: Char
Format: XXXX
Data Element


Typically in a higher education environment, the annual expenditure budget allocation is based on allocating expenditures by functional programs such as instruction, research, etc., and by individual revenue and expense objects. These by function budgets are normally broken down by object line-items such as salaries, travel, supplies, equipment, and etc. Each institution has its own rationales and requirements for the specific budget document it prepares and disseminates.

Functional program and object classification is used for the following reasons:

  • To maintain and develop adequate indicators of the expenditure structure and trends.
  • To formulate, monitor and update an inventory of the most critical, or urgent cost or expenditure centers.
  • To perform on-going analysis and reporting of individual expenditures emphasizing optimal use of resources.
  • To integrate the annual budget with institutions evolving long-range financial and program plans.

The following functional classifications are used by educational institutions:

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