INSTRUCTION
Instruction. This category includes expenditures for all
activities that are part of Clemson's instruction programs. Except for research training which may be
included as organized research, this term includes all teaching and training
activities, whether they are offered for credits toward a degree or certificate
or on a noncredit basis, and whether they are offered through regular academic
departments or separate divisions, such as a summer school division or an extension division. Also considered part of this major function
is departmental research which includes research development and scholarly
activities that are not organized research (not project related) and,
consequently, are not separately budgeted and accounted for.
This category excludes expenditures for academic administration
when the primary assignment is administration (e.g., academic deans). However, expenditures for school chairs, in
which instruction is still an important role of the administrator, are included
in this category.
101. General Academic Degree.
This category includes expenditures for formally organized and/or
separately budgeted instructional activities that are carried out during the
academic year, associated with academic offerings described by certain IPEDS
instructional program categories and offered for credit as part of a formal
postsecondary education degree or certification program. Open university, short courses, and home
study activities falling within this classification and offered for credit are
included. However, this category does
not include instructional offerings that are part of programs leading toward
degrees or certificates at levels below the higher education level, such as
adult basic education.
103. Innovation Funds (Non Sponsored Programs).
This category includes instructional related activities that have
been awarded and funded through the University Innovation Fund Committee. This
activity is uniquely tied to a source of funds, Innovation Funds.
104. Other Non-Degree.
This category includes
expenditures of those instructional offerings that are not part of one of
Clemson's formal postsecondary degree or certificate programs and that are
intended to provide the learner with knowledge, skills, and attitudes typically
associated with an academic discipline (such as literature, mathematics,
philosophy). In classifying offerings
in this category, the users should determine whether they lend themselves to
classification in one of the traditional academic disciplines typically grouped
together as the liberal arts. If they
can be classified in such a discipline category and if they are not part of a
formal degree or certificate program, they should be included in this category.
This category should be
used for the classification of adult basic-education programs. Adult basic education is non-degree because
it does not lead to a post-secondary education degree or certificate (that is,
it leads to a secondary-school certificate) and its instructional offerings are
most appropriately associated with the academic disciplines.
Additional sub-categories for this classification include
expenditures for those instructional
offerings that are not offered as part of a certificate or degree program but
that are offered to provide the learner with knowledge and skills:
105. Occupation-related Non-Degree.
This category includes expenditures for those instructional
offerings that are not carried out as part of a formal certificate or degree
program but that are offered to provide the learner with knowledge, skills, and
background related to a specific occupation or career. The instructional
offerings classified in this category focus on the role of the individual as a
worker rather than upon his or her role as a member of society, part of the
family, or as a user of leisure time.
108. Leisure Non-Degree.
109. Support.
This
classification should not be used for sponsored programs.
Support expenditures are those that have
been incurred for administrative and supporting services that benefit common or
joint departmental instruction objectives in academic departments and
divisions, and organized units. Organized units include such units as
institutes, and study centers. This category includes:
In recording support expenditures, special care should be
exercised to ensure that costs incurred for the same purpose in like
circumstances are treated consistently.
110. Sponsored Program Agriculture.
This category is to identify project specific instructional or
training activity established by grant, contract, or cooperative that are not
classified as organized research in the University's accounting system.
These activities require the staff and facilities of the College
of Agriculture, Forestry and Life Sciences; and Divisions of Agriculture,
Forestry Research Systems.
111. Sponsored Program Non-Agriculture.
This category is to identify project specific instructional or
training activity established by grant, contract, or cooperative that are not
classified as organized research in the University's accounting system.
These activities require the staff and facilities assigned to the
colleges of Engineering and Sciences; Health, Education and Human Development;
Business and Behavioral Sciences; and Architecture, Arts and Humanities.
112.
Support -
Undergraduate.
This
classification should not be used for sponsored projects.
Support expenditures are those that have
been incurred for administrative and supporting services that benefit common or
joint departmental undergraduate instruction objectives in academic departments
and divisions, and organized units. Organized units include such units as
institutes, and study centers. This category includes:
In recording support expenditures, special care should be
exercised to ensure that costs incurred for the same purpose in like
circumstances are treated consistently.
113.
Support -
Graduate.
This
classification should not be used for sponsored projects.
Support expenditures are those that have
been incurred for administrative and supporting services that benefit common or
joint departmental graduate instruction objectives in academic departments and
divisions, and organized units. Organized units include such units as
institutes, and study centers. This category includes:
In recording support expenditures, special care should be
exercised to ensure that costs incurred for the same purpose in like
circumstances are treated consistently.
114.
Cost Sharing -
Non Mandatory.
Represents the use of institutional funds to supplement project
costs not borne by the sponsoring agency.