SOM Programmatic Definitions
Every fund code within the School of Medicine has specific attributes assigned to it based on its purpose and source of funds. These attributes convey the use of the code and determine its presentation in financial reports. The attribute “Fund
Class” is a 3-digit code (1 alpha followed by two numeric digits) that identifies the specific purpose or mission of the code. There are six broad missions within SOM reporting which are as follows: Education, Clinical Service, Sponsored Research, Department Research, Administration and Other. In addition to the mission, each fund code is assigned a programmatic attribute (3-digit alpha code) which provides greater detail of the code’s purpose while maintaining alignment with its mission.
(See chart below)
Education Clinical Sponsored Department Administration Other Fund
Service Research Research Class/Mission
CME COX SNC DRS ACO LIB
GME CAX SDC DRF ADA DEV Programmatic
Code OME CVA SCI DRD ADM OAX
UME SCC SCE DRR OPX
In order to view the attributes of a code, log into SAP and click on Financial Accounting.
1. Enter “zfr1” in the transaction field or use the R3 menu
2. Click on “Master Data”
3. Choose “Fund” – enter the fund code number and choose “enter”
4. Click on “Classification”(top of screen)
5. Page down and click on “List”
6. Fund characteristic values are displayed, including fund category and
The Education mission category includes expenditures for all activities that are part of an institution’s instruction program. Instruction includes those activities offered through regular academic departments or separate divisions, whether they are offered for credit towards a degree or on a non-credit basis. Instruction, course and curriculum development, academic advising and scholarly pursuits such as preparing papers, delivering papers related to educational projects attending seminars and professional society meetings are also included. Expenditures for scholarships and fellowships from 12/13/2010 1
restricted or unrestricted current funds are aligned with the education mission, as are expenditures for activities that provide financial aid services and assistance to students. The administration of education and instruction activities is included in the Education mission to the extent that the fund codes are specific to each program (e.g., payments made to a housestaff coordinator are classified as GME). However, this category excludes allocations of general (non-specific) departmental administration or overhead.
CME Continuing Medical Education
Activities supporting Continuing Medical Education credit programs
GME Graduate Medical Education
; Instruction and training activities related to housestaff AND fellowship
training, and basic science graduate student training.
; Student services and training grants specific to GME.
; Faculty effort associated with training housestaff and fellows.
OME Other Educational Activities
; All other education activities including Training Grants (covering
stipends, tuition, general expenses) for postdocs
; Student services and organized activities not specific to UME or GME.
UME Undergraduate Medical Education
; Instruction activities related to the medical student curriculum.
; Student aid and student services specific to UME.
; Faculty effort associated with approved UME activities.
The Clinical category includes expenditures in support of clinical operations of a department and/or division which are reported in the financials of the School of Medicine (as opposed to the Health System, PDC). Clinical auxiliaries representing clinical programs outside of the PDC are included in this category, as are departmental clinical labs. Expenditures related to clinical service contracts, including VA contracts, belong in this category. Note that expenditures associated with the administration of clinical activities is included but allocations of general (non-specific) departmental administration or overhead is excluded.
COX Clinical Operation Accounts
Departmental and divisional accounts that provide support for the clinical
operations of the department or division that are recorded on the Medical
School books. The 5b transfer is recorded in this type of account.
CAX Clinical Auxiliaries
Clinical activities operated by departments outside of any PDC activity
and supported by revenue from external sources.
CVA Clinical VA Contracts
Contracts for clinical services provided to the VA Medical Center.
SCC Clinical Service Components
Departmental labs and other service components that provide support for
“Sponsored Research” Mission:
Sponsored Research is subdivided into two subcategories, Non-Clinical Research and Clinical Research. These codes include all research and development expenditures that are funded by federal and nonfederal organizations via contract, grants and formal agreements. Expenditures can be identified with a particular research project but are not associated with internally-supported research programs. Note that the Duke Endowment is a private foundation that is external to Duke.
SNC Sponsored Non-Clinical Research – Non-Clinical research activities
supported by federal grants and contracts (training/fellowship awards),
state grants and contracts, non-government grants and contracts (includes
projects sponsored by the Duke Endowment if it meets the criteria for
sponsored research) or external agencies that are separately budgeted and
accounted for but do not require financial reporting or billing.
Clinical Research (Industry or Federally Sponsored)
SDC Coordinating Center Clinical Trials–such as managed by the DCRI
SCI Duke-as-a-Site Clinical/Human Subjects Research
Externally funded, site based human subjects research that requires IRB
review. These funds require SBR oversight.
SCE Duke-as-a-Site Clinical/Human Subjects Research
Externally funded, site based human subjects research that is exempt from
IRB review. These funds do not require SBR oversight, but an SBR may
choose to manage them.
“Department Research” Mission:
Expenditures related to the pursuits of professional interests via research, writing (?), etc belong to the department research mission. This category includes research funded by gifts or donations, internal allocations, and payments for services rendered. Some of the most common examples of expenditures in the category are as follows:
; Support for faculty and other research that does not meet criteria for sponsored
; Research effort funded by start-up funds, discretionary funds, gifts and other internal
resources used for research initiatives.
; Research service units such as shared resources (if specific to research). ; Administration of research activities is included in departmental research to the extent
the fund codes are specific to that mission (e.g., the salary of a department research
administrator can be recorded in this category). This category does not include
allocations of general (non-specific) departmental administration or overhead.
DRS Department Research – Start Up Activities
Funds received from external sources or allocated from internal reserves to
provide support of start up costs for new faculty and programs. Start up
codes should be closed when the start up period is over, and they should
not be used as faculty discretionary funds after the start up period. Once
closed the codes should remain as such and not be recycled for start up for
DRF Department Research – Faculty Discretionary
Funds accumulated and controlled by individual faculty members for
support of the faculty member’s unfunded research activities.
DRD Department Research – Department Reserves
Funds that support general department research and that are used at the
discretion of the chair or division chief.
DRR Department Research – Shared Resources
Research service units providing services that support the research mission
(see SCO under “Other Mission” for non-research related service units)
ICI Internally Supported Duke-as-a-Site Clinical/Human Subjects
Internally supported, site based human subjects research that requires IRB
review. These funds require SBR oversight.
ICE Internally Supported Duke-as-a-Site Clinical/Human Subjects
Internally supported, site based human subjects research that is exempt
from IRB review. These funds do not require SBR oversight, but an SBR
may choose to manage them.
INC Internally Supported Non-Clinical Research – Non-Clinical/non human
subjects research activities supported by internal funds.
ACR Administration for Clinical Research
Expenditures related to the administration of human subjects site based
research that cannot be identified with any one particular trial (usually
4XX codes). These funds require SBR oversight.
This category includes expenditures for general administrative and support
services benefiting common or joint departmental activities or objectives
in academic deans’ offices, academic departments and divisions, and
organized research institutes, study centers and research centers.
Examples include personnel administration, space management, safety
services, and purchased goods. Administrative expenses that can be
identified with specific programs should be recorded directly on the
appropriate programmatic fund.
What SHOULD be in this column:
; Chair’s office and division administration without a specific primary
; Institutional committee work (IRB, etc)
; Department admin function such as HR, purchasing, finance, facilities
What should NOT be in this column:
; Unfunded faculty effort (this should be allocated to each mission
according to true faculty effort, whether “productive” or not)
; Department-funded development activities
; Admin functions specific to a mission such as house staff coordinator,
research/clinical trial administrative office, CME administration, etc.
ACO Administration – Chairman’s Office
Administrative activities that support or benefit the entire department.
ADA Administration – Division Administration
Administrative activities that support or benefit a single division or unit
within a department.
ADM Administration – Central Functions
Administrative activities that support the School of Medicine as a whole.
This category is a “catch-all” for special programs or services or auxiliary programs
without a primary assignment. It includes expenditures to maintain relations with alumni, the community and other constituents. Expenditures in support of library services and plant operations are also included in this category.
Includes those funds having as their primary purpose the support of
various library activities.
DEV Development Programs
Expenditures for activities related to institutional development and
OAX Other Auxiliary Programs
Self supporting activities, primarily serving students, faculty, and staff by
providing goods and services for a fee or sales price based on the cost of
goods and services. Excludes clinical auxiliaries.
OPX Other Programs
; Funds having as their primary purpose the support of other programs
which are not more appropriately included in other categories or which
are multi-purpose funds that do not have a predominate purpose.
Examples include web design, marketing or public relations.
; Contractual relationship with OUTSIDE organization. Includes
outreach programs and fee-for-service arrangements.
; Department clearing accounts (459) established by Sponsored
Programs should be in this category
PMO Operations and Maintenance
Funds having as their primary purpose the support of physical plant
operations and maintenance. Includes expenditures on administrative
activities that directly support physical plant operations, building
maintenance and custodial services.
SCO Service Components
Operating units established for the primary purpose of providing certain
non-research related specialized or other general services within the
SOO Sponsored Other
Activities funded by external agencies that do not specifically support the
education, research or clinical missions. (e.g. fee-for service, career
Fund Categories – Definitions of the Tiers
Tier 1, Basic Department Operations – SOM General Academic Support and 5b
Funded (5b for clinical departments)
Funds in this group support the expenditures in the department’s research, education, university clinical, and administrative programs which are directly funded by general fund support, auxiliary and service component revenues, and the 5b transfer. Other miscellaneous and sundry revenues are possible for these codes, but are not predominant, and external sources are excluded.
Tier 1 Fund Categories
U10 Educ & Gen Revenue (11X)
U40 Auxiliary Ent Revenue (14X)
U50 Educ & General Exp (15X)
U51 Educ & General Exp (15X) Svc Comp
U60 Student Aid (16X)
U80 Auxiliaries Exp (18X)
U90 Appropriations & Transfers (19X)
A15 Educ & General (40X 45X) Basic Operations - SOM
R49 State Capitation Grants (351)
R85 Non-Gov No rep (39X) Basic Operations - SOM
Tier 2, Division (Chief) Controllable Reserves that can be used to backstop basic divisional operations (primarily clinical departments)
Funds in this group are fungible and identified to support division specific activities and accumulate balances to backstop division initiatives not funded by the 5b. This group of funds is managed by division chief, program directors, or operating unit directors, but not the department chair.
Tier 2 Fund Categories
A11 Educ & Gen (40 – 45X) Other Backstop Reserves - SOM
A40 Auxiliaries Alloc (48X)
R81 Non-Gov No Rptg (39X) Other Backstop Reserves - SOM
Tier 3, Chair Controllable Reserves that can be used to backstop basic department operations
Funds in this group are fungible and identified to support departmental activities and accumulate balances to backstop basic department operations not funded by general funds or the 5b. This group of funds is managed by the department chair.
Tier 3 Fund Categories
A14 Educ & Gen (40 – 45X) Chair Controllable Reserves - SOM
A20 Student Aid Alloc (468)
R84 Non-Gov No Rptg (39X) Chair Controllable Reserves - SOM
Tier 4, Faculty Discretionary, Start-Up, and Other Internally Restricted Funds
Funds in this group contain cost centers which house 1) funds generated by individual faculty members for general, unrestricted support of the individual’s academic and research activities; 2) funds transferred from institutional, school, or department funds that support startup costs of a specific faculty member for a specified period of time; and 3) funds in the restricted, non-sponsored, and allocated fund groups that are internally restricted for specified uses.
Tier 4 Fund Categories
A10 Educ & Gen Allocated (40-45X)
A12 Educ & Gen (40-45X) Faculty General Supp Funds
A13 Educ & Gen (40-45X) Start Up Funds
R80 Non-Gov No Rpt (39X)
R82 Non-Gov No Rpt (39X) Faculty General Supp Funds
R83 Non-Gov No Rpt (39X) Start Up Funds
Tier 5, Externally restricted for specific purposes
Funds in this group are restricted for specific purposes by external entities, but may be controlled by individual faculty members, program directors, operating unit directors, or department chairs. Grants, contracts, and other sponsored agreements are reported in this group.
Tier 5 Fund Categories
R08 U.S. Public Health (30X)
R09 U.S. Public Health K Awards (30X)
R16 Dept of Defense (31X)
R24 Dept of Energy (32X)
R32 Nat’l Science Fndt (33X)
R40 Other US Govt Agencies (34X)
R48 State & Other Govt (35X)
R56 Duke Endowment (36X)
R72 Non-Gov Requiring Reporting (38X)
R86 Clinical Trials
R87 Non- Gov No Rpt (39X) Contr & Agrmnts( Excludes Clinical Trials)
Tier 6, Other Non-operating funds.
Endowment principle funds, Plant Funds and Loan funds are included in this group. These funds may influence department operations, but the use is restricted by external donors or by internal agreements.
Tier 6 Fund Categories
EXX All Endowment Funds (6XX)
GXX All Agency Funds (8XX)
LXX All Loan Funds (5XX)
PXX All Plant Funds (7XX)