Chart of Accounts: Function

The Function chartfield is a 2-character alphanumeric value which fulfills internal and external reporting requirements to track higher education functional classifications. Function code also determines how costs are treated in the research Facilities & Administrative (F&A) or indirect cost rate calculation. For this purpose, it is particularly important that costs are accurately coded and that it is consistent with OMB Circular A-21 (federal) functional definitions. Function also facilitates internal mission-based reporting.


A department might perform multiple functions. Because only certain functions will apply to specific departments, a combo edit rule will check for valid “Department – Function” combinations. For example, an instructional department cannot select an auxiliary function code.

Function is a required field on revenue, expense, and transfer transactions. It is not used with Asset, Liability, or Equity accounts.


Function chartfield has no other attributes than Set ID, Function, Effective Date, Effective Status, Description, and Short Description.


Refer to the Inquiry Reports for the valid Function values. You may also want to consult What Function Should I Use for My Activity? and the Valid Function/Award Purpose Combinations reference to ensure that you are using the correct Function.