USAS User’s Manual –
Chapter 4 – Classification (continued)
NACUBO Function Structure
Purpose of NACUBO Function Structure
NACUBO Function Structure further classifies revenues and expenses for institutions of higher education.
NACUBO Function Structure
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Coding Block Element (Transaction Entry Level)
1—PCA (26)
Inferred Elements
NACUBO Function Structure must be inferred by PCA.
NACUBO Function (D54 Profile)-Levels 1 and 2 of the D54 Profile track revenues and expenditures based on centrally defined functions or activities provided by institutions of higher education.
Optional Elements
NACUBO Function (D54 Profile)-Levels 3 through 9 of the D54 Profile track revenues and expenditures based on agency defined functions and activities.