Higher Ed Function Code and UC Account

When setting up an account in KFS, a Higher Education Function Code (HEFC) is required. The HEFC is a four-character attribute that indicates the specific purpose of the activity recorded in the account. HEFC is used at many universities around the United States and is defined by the National Association of College and University Business Officials (NACUBO)

Higher Education Function Code is closely related to another attribute called UC Account. All UCI accounts have a UC Account number associated with them, and the first two digits of the UC Account indicate the function of the account in the same way HEFC does. For example: Libraries = LIBR = 60xxxx.

Account Functions and HEFC Codes/UC Account Numbers

Click the links in the first column to see full descriptions for each Higher Ed Function Code.

HEFC Code Name of Function (click for description) UC Account Number
INST Instruction 40xxxx
INST Department Research 41xxxx
SUMM Summer Session 40990x
TEHS Teaching Hospitals 42xxxx
ACAD Academic Support 40xxxx & 43xxxx
RESR Organized Research: Dept., Institutes, Centers, Etc. 44xxxx - 47xxxx
RESR Organized Research: Federal & Non-Federal Contracts 48xxxx - 49xxxx
RESR Organized Research: Institutional Grants & Special Committee Grants 50xxxx-55xxxx
RESR Organized Research: Committees of the Academic Senate Grants 56xxxx-59xxxx
LIBR Libraries 60xxxx
INST University Extension 61xxxx
PBSV Public Service 62xxxx
MOPP Maintenance & Operation of Physical Plant 64xxxx
GADM General Administration 66xxxx
STSR Student Services 68xxxx
ISUP Institutional Support & Services 72xxxx
AUXE Auxiliary Enterprises 76xxxx
GRFA Financial Aid 77xxxx
GRFA Graduate Financial Aid 78xxxx
GRFA Post Doc Financial Aid 79xxxx
PROV Provision for Allocations 80xxxx


This category includes expenditures for most activities that are part of an institution's instruction program, including expenditures for the following:*

  • Subject A;
  • academic, occupational and vocational instruction (credit or noncredit courses), for regular, special, or extension sessions;
  • public service that is not separately budgeted; and
  • expenditures for departments and department chairpersons

NOTE: department activities that support research but are not considered organized or separately budgeted research activities (faculty research accounts, setup, seed funding, bridge funding, etc. should be tracked as “department research” with a 41XXXX UC Account (see below).

*The following expenditures are excluded from this category: academic administration when the primary assignment is administration, e.g., academic deans (see ACAD-43), and remedial and tutorial instruction, which should be categorized as Student Services (see STSR-68).


This category includes academic department activities in support of research, and may include allocations for:

  • Start-up funds for setup of new research activities
  • Bridge funding to cover research expenditures
  • Cost share associated with sponsored research (see sponsored research under RESR-44, 45-47, 48, and 49)
  • Seed funding
  • Gifts that support faculty research
  • Equipment to support research activities that is not charged to a contract or a grant
  • Other research projects that are not covered by activities described under RESR-44XXXX-59XXXX

Note that the Higher Education Function Code “Instruction and Research” labeled as INST, includes “Instruction” INST-40 and “Department Research” INST-41. UC Irvine uses accounts INST-41 to better track expenditures that are specifically related to departmental research, as compared to instruction or other general departmental activities.


Summer Session includes the following expenditures:

  • Unique instructional and administrative activities in operation during a summer session, interim session, or other period not associated with an institution’s regular academic term and which are incurred solely as a result of conducting a special session (e.g., faculty salaries).


This category includes all expenditures associated with the patient care operations of a hospital, including nursing and other professional services, general services, administrative services, fiscal services, and charges for physical plant operations and institutional support.

  • Expenditures for activities that take place within a hospital that are categorized more appropriately as instruction or research should be excluded from this category and accounted for in the appropriate categories discussed earlier in this chapter.


This category includes funds expended primarily to provide support services for the institution’s three primary missions (primary programs)--instruction, research, and public service, as follows:*

  • Retention, preservation, and display of educational materials--for example, libraries, museums, and galleries;
  • Provision of services that directly assist the academic functions of the institution, such as demonstration schools associated with a department, school or college of education;
  • Media, such as audio/visual services and technology, e.g., computing support;
  • Academic administration (including academic deans but not department chairpersons) which provides administrative support and management direction to the primary programs; and

* Certain expenditures, e.g., computing support, currently charged by institutions directly to their various operating units, are not reflected in this category.


This category includes expenditures for the following:*

  • All activities specifically organized to produce research outcomes, i.e., institutes, research centers, and individual and/or project research, whether commissioned by an agency external to the institution or budgeted separately by an organizational unit within the institution.
  • Expenditures for departmental research that are separately and specifically budgeted for research.
  • Institutes and Research Centers involve broader use of the RESR-44 function, including administrative activities and training grants that might otherwise be INST-40 in other units. Institutes and Research Centers reported under this sub-category should include only those Organized Research Units (ORU) and Special Research Programs (SRP) shown on the List of Approved Organized Research Units in the University of California and Regents’ Policy on ORU’s.  An ORU or Special Research Center that engages in non-research activities should establish new UC accounts with higher education function codes that are specific to the activity (e.g. public service-62, academic degree programs-40).

* This category does not include all sponsored programs (e.g., training or education grants INST-41, public service awards see PBSV-62), nor is it necessarily limited to sponsored research, since internally supported research programs, if separately budgeted, could be included in this category under the circumstances described above.


Libraries include expenditures for all activities that directly support the operation of a catalogued or otherwise classified collection of published materials.


University Extension includes expenditures activities (both credit and noncredit) that are conducted to provide instruction to members of the community or other groups external to the institution.


This category includes funds expended for activities established primarily to provide non-instructional services beneficial to individuals and groups associated with particular sectors of the community outside the institution, such as community service programs (excluding instructional activities), cooperative extension services, conferences, institutes, general advisory services, reference bureaus, radio and television, consulting, and similar non-instructional services.


This category includes the following:

  • All expenditures of current operating funds for the operation and maintenance of physical plant,* in all cases net of amounts charged to auxiliary enterprises, hospitals, and independent operations;
  • All expenditures for operations established to provide services and maintenance related to grounds and facilities;
  • Utilities, fire protection, and certain types of maintenance expenditures made from plant funds, which are reclassified as current fund expenditures at fiscal closing.

* Excludes expenditures made from institutional plant funds accounts.


  • Accounting
  • Auditing--Internal and External
  • Cashiers
  • Chancellor & Vice-Chancellor’s
  • Contracts & Grants Administration
  • Construction Management
  • Design & Construction Services
  • Human Resources
  • Material & Risk Management
  • Office of Research Administration
  • Procurement Service
  • Publications
  • Other


This category includes funds expended for the admissions and registrar's offices and for activities whose primary purpose is to contribute to a student’s emotional and physical well-being and intellectual, cultural, and social development outside the context of a formal instruction program, including the following:

  • Student activities, cultural events, student newspapers, intramural athletics, student organizations, and intercollegiate athletics (if the program is operated as an integral part of the department of physical education, and not as an essentially self-supporting activity);
  • Supplemental educational services to provide matriculated students with supplemental instruction outside the normal academic program (e.g., remedial instruction);
  • Counseling and career guidance (excluding informal academic counseling by the faculty);
  • Student aid administration; and
  • Student health services (if not operated as an essentially self-supporting activity).


This category includes expenditures for the following:

  • Business Management
  • Computer Centers
  • Development
  • Duplicating
  • Environmental Health & Safety
  • Garage
  • Information Systems
  • Mail Services
  • Public Information
  • Police
  • Telephone
  • University Advancement
  • Other


Auxiliary enterprises are entities that exist to furnish goods or services to students, faculty, or staff and are managed essentially as self-supporting activities.*

The fees charged are directly related, although not necessarily equal, to the cost of the goods or services furnished. Such enterprises include residence halls, food services, intercollegiate athletics (if essentially self-supporting), college stores, faculty clubs, faculty and staff parking, faculty housing, and student health services (if essentially self-supporting).**

This category includes all expenditures relating to the operation of auxiliary enterprises, including expenditures for operation and maintenance of plant and institutional support.

* The general public may be served only incidentally by an auxiliary enterprise.

** Hospitals, although they may serve students, faculty, or staff, are classified separately because of their relative financial significance.





This category includes funds held for subsequent allocation to campus departments or programs.

Included in the provision accounts are funds held for a specific purpose such as:

  • Merit increases and promotions, range adjustments, academic upgrading, staff reclassifications, and price increases;
  • Unallocated funds such as undistributed endowment income, unallocated student fees, and scholarship funds; and
  • The assigned campus budgetary savings


Campus Accounting and Budget offices have joint responsibility for assigning HEFC/UAS codes for campus accounts.

The Vice President--Financial Management and the Vice President--Budget have joint responsibility for assigning HEFC/UAS codes for systemwide accounts.

As described in the UC Accounting Manual, Sections A-115-1 and U-751-17.