Functional Classifications, Cost Studies, Northwestern University

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Cost Studies Functional Classifications

A function code (4-digit number) indicates the type of activity that is supported by a CUFS account (fund-area-orgn combination). The function code is assigned at the account’s inception by both OSR (for sponsored accounts) and by the Office of Budget Planning (for non-sponsored accounts). Accurate functional coding is critical for the development of the university’s F&A rate, for financial statement reporting, and for various analytical purposes. There are currently thirty unique function codes.

Descriptions of the various function codes can be found by clicking on the link below:
Function Code Definition For CUFS Account Classification