SAO Fund Structure

Structure of a Complete Fund Number

Each component of the appropriation fund number and of the complete accounting classification codes contains information about the transaction.


16794740   S76R05    4R50    231

(1)  16794740   Fund Number           8 digits

(2)  S76             Program Code          3 digits

(3)  R                 Division Code           1 digit 

(4)  05               Task Code                2 digits

(5)  4R50           Organization Code   4 digits

(6)  231             Object Class             3 digits

(1) Fund Number

This eight-character code ( XXXXXXXX ) indicates the appropriation, allocation, or allotment where the transaction will be recorded.

First Digit: Identifies the fund group.   ( Xxxxxxxxx )

1 - Current operating funds such as overhead funds, contracts and grants, restricted and unrestricted funds

2 - Businessactivities including cost centers like Central Engineering and the Central Bureau for Astronomical Telegrams

C - Construction and Repairs and Restoration (R&R) funds

8 - Federal funds, including Salaries and Expenses, and no-year funds such as the Major Scientific Instrumentation (MSI) fund

Second Digit: Identifies the fund category in Trust fund groups.   ( xXxxxxxx)

1 - Trust fund overhead

2 - Trust Unrestricted funds, such as Research Opportunities Funds (ROF) and Scholarly Studies funds

3 - Bureau-designated restricted Trust funds such as the Director's Discretionary Fund (DDF)

4 - Trust Restricted endowment and operating funds, such as Arthur, Hodgkins, Rollins, Roebling Solar, Sprague, and Wolcott funds, requested via proposals prepared by the SAO Director and Associate Directors for the SI Assistant Secretary for the Sciences

5 - Trust Restricted gifts (such as the Wolbach Gift)

6 - Trust funds for sponsored projects

A - Federal funds not specific to a fiscal year.

For One-Year Federal funds, specifies the fiscal year.

Third Digit: For SAO grants and contracts, identifies the fund as either a contract or grant.   ( xxXxxxxx )

5 - Non-Federal Grants and Contracts

6 - Federal Agency Grants

7 - Federal Agency Contracts

For Trust fund overhead, specifies the fiscal year.

Third-Fourth Digits - For Trust Unrestricted Special Purpose and Federal funds, "40" indicates an SAO activity to SI      ( xxXXxxxx ).

Third-Sixth Digits: For SAO grants and contracts, indicates the individual grant or contract number assigned by the SI Office of Sponsored Projects.    ( xxXXXXxx )

Fifth Digit: For Trust Unrestricted Special Purpose funds, indicates type of fund.   ( xxxxXxxx )

A-Fellowships   /   E-Educational Outreach   /   F-Research Opportunity   /   J-Smithson Awards  
R-Regent's Publications   /    S-Scholarly Studies   /   X-Exhibitions   /   P-Prior Year Allotments

Sixth-Eighth Digits: For Trust Unrestricted Special Purpose funds, indicates identification of fund.

( xxxxxXXX )

Seventh-Eighth Digits: For Trust fund overhead, Federal funds, and contracts and grants, "40" indicates an SAO activity to SI. "41" indicates an educational supplement to an existing SAO contract or grant.

( xxxxxxXX )

(2) Program Codes

This three-character code identifies the broad objective of the transaction. The program code is used on requisitions and accounting transactions, but it never appears on a financial report. SAO reports these codes to SI for each transaction and SI uses the codes to report on activities within the Institution across Units.  (Note:  For SI/SFS Program Codes, refer to SAO-SI.SFS-ProgramCodes2001.html  )

Definitions and Descriptions for Program Codes

R29   Astrophysical Research  (General)

Integration of laboratory measurements, theoretical astrophysics, and telescopic observations across the electromagnetic spectra from radio waves to gamma rays. The code should be used for page charges for articles appearing in scholarly journals. Administrative and technical support staff working directly on sponsored projects should use this program code on salary costs. Divisional administrative support staff should also use this program code.

G99   Research  -  Departmental Administrative Support

Salary charges for Division Administrators to non-contract & grant funds within SAOs scientific divisions in direct support of divisional research. Only salary for Division Administrators (DAs) will carry this program code. It excludes non-salary divisional expenses and excludes salaries for staff other than DAs. Salary charges for DA to contracts & grants are in direct support of a particular research effort and should be charged to R29.

E01   Education  -  Pre-Collegiate-Student and Teacher

Materials and programs developed specifically for use by students and teachers in an educational environment.

E14   Education  -  General Public -- Information/Orientation

Materials, programs and outreach activities intended for the general public. Includes salary charges for time spent by trust, federal, and contract & grant supported staff for these activities. General information activities could include lectures for non-scientific audiences, the preparation of written or electronic material intended for a general audience, and many other costs.

E15  Education  -  Reference Service

Activities associated with the acquisition and management of research materials and databases and the provision of information resources and services. Reference services differ from research material and database management (which should be coded to 1029, R29) since they are generally intended to be accessible to users beyond the researchers at the CfA.

A01   Management & Administration and Support Services

Administrative and other services that provide support to the Observatory, e.g., human resources, accounting, budgeting, contracting, photographic services, duplicating, information technology, communications, and audio-visual services. Division administrative support staff should use this program code for salary charges to non-sponsored project funding.

F03   Facilities - Operations/Maintenance

Activities include crafts and trades support for building interiors and exteriors, including elevators, escalators, mechanical and electrical equipment, and other building systems. Also in Administrative functions associated with included are preventive maintenance, lamping services, rent, and utilities.

F51   Space Modifications (REQUISITIONS ONLY)

Alterations and Modifications funded under the Construction appropriation only. (C funds)

F61   General Repairs (REQUISITIONS ONLY)

Minor and unscheduled repairs or repairs that do not fit into a discrete facilities repair and renewal program. (C funds)

T02   Fire, Environmental Management and Safety

Unit-level activities associated with environmental management, fire protection, safety, and disaster preparedness.

U02   Net Revenue Producing

Central Engineering cost center activities, CBAT, FLWO revenue generating activities and other unit-sponsored public offerings for which fees are charged.

D01   Fundraising and Sponsorship

Costs associated with the cultivation and solicitation of prospective donors and sponsors. Special events for which no fee is charged, directed to specific audiences versus the general public, the primary purpose of which is to cultivate potential donors.

(3) Division Codes

This single-character code identifies the SAO division that has ownership of an award. The division code is located between the three-digit program code and the two-digit task code.

  • A   Atomic and Molecular Physics Division (AMP)
  • H   High Energy Astrophysics Division (HEAD)
  • I    Overhead Support Departments
  • O   Optical and Infrared Astronomy Division (OIR)
  • P   Planetary Sciences Division (PS)
  • R   Radio and Geoastronomy Division (R&G)
  • S   Solar and Stellar Physics Division (SSP)
  • T   Theoretical Astrophysics Division (TA)

(4) Task Codes:

This two-character field is used at the discretion of the fund administrator to segregate costs within a single fund and organization. The SAO Financial Management Department uses task codes across organizations to accumulate costs for a particular purpose, e.g. tuition reimbursement or safety program costs.

(5) Organization Codes:

This four-character code identifies which division or department is generating this particular transaction. All organization codes that identify SAO divisions or departments begin with 4.

Technical Support

  • 4E81   Central Engineering
  • 4K82   Science Education
  • 4I83    Computation Facility
  • 4I86    Radio Telescope Data Center
  • 4I87    Optical Telescope Data Center
  • 4I89    CfA Colloquia Series

General and Administrative

  • 4I90   Women's Program Committee
  • 4I91   Director's Office
  • 4I92   Travel
  • 4I93   Sub-Contracts and Procurement
  • 4I94   Human Resources
  • 4I95   Contracts, Grants & Property Management
  • 4I96   Financial Management Department
  • 4I97   Library

Scientific Divisions

  • 4A50   Atomic and Molecular Physics Division (AMP)
  • 4R50   Radio and Geoastronomy Division (R&G): Radio Astronomy
  • 4R60   R&G Division: Submillimeter Array (SMA)
  • 4R61   R&G Division: SMA, Hilo
  • 4R62   R&G Division: Haystack
  • 4R65   R&G Division: SMA Receiver Lab
  • 4G01   R&G Division: Geoastronomy
  • 4G50   R&G Division: Special Projects
  • 4M60   R&G Division: Maser Laboratory
  • 4O50   Optical and Infrared Astronomy Division (OIR)
  • 4O51   OIR Division: Oak Ridge Observatory
  • 4O56   OIR Division: Multiple Mirror Telescope Support (MMT)
  • 4O60   OIR Division: Infrared-Optical Telescope Array (IOTA)
  • 4O80   OIR Division: Whipple Observatory 48"/60" Support
  • 4H00   High Energy Astrophysics Division (HEAD)
  • 4P50   Planetary Sciences Division (PS)
  • 4S50   Solar and Stellar Physics Division (SSP)
  • 4T50   Theoretical Astrophysics Division (TA)

(6) Object Class Codes:

This three-digit code identifies the category of expense or income for the transaction. A detailed description of each class is available.

  • 111    Salaries - Regular
  • 112    Leave Rate Applied
  • 113    Salaries and Other
  • 114    Severance (SAO)
  • 115    Accrued Salaries
  • 116    Leave Rate Applied (Accrued Salaries)
  • 120    Pool Benefits (Regular Salaries)
  • 121    Pool Benefits (FICA)
  • 122    Pool Benefits (Accrued Salaries)
  • 199    Indirect Cost - Overhead Recovery
  • 210    Travel - Prior to FY '97
  • 211    Travel - Domestic
  • 212    Travel - Foreign
  • 213    Travel - Local - business mileage, parking, tolls, etc. for local trips
  • 220    Transportation of Things
  • 221    Relocation
  • 231    Real Property Rental
  • 232    Photocopy Machine Rental
  • 233    Voice Communications
  • 234    Postage
  • 235    Utilities
  • 237    Computer Equipment Rental
  • 238    Other Equipment Rental
  • 239    Data Communications
  • 240    Publication Page Charges
  • 241    Printing/Photocopying
  • 250    Miscellaneous Services
  • 251    Non Personal Service Consultant
  • 252    Equipment Maintenance
  • 253    Tuition Reimbursement
  • 254    Training/Conferences
  • 255    Personnel Service Consultant
  • 256    Central Engineering
  • 257    Internal Computing (dormant)
  • 258    External Computing
  • 259    Stipends
  • 25A    Indirect Cost - Material Burden Recovery
  • 25B    Indirect Cost - Gen. and Admin. Recovery
  • 260    Material and Parts
  • 261    Office Supplies
  • 262    Books/Journals/Subscriptions/Dues
  • 263    Computer Supplies
  • 264    Non-Tagged Equipment (less than $1,000)
  • 265    Fuel Supplies
  • 266    Taggable Sensitive Equipment (more than $250) - Dormant after FY98
  • 269    Other Supplies
  • 310    Equipment - Dormant prior to FY97
  • 311    Transportation Equipment
  • 312    Furniture and Fixtures
  • 313    Electronic Equipment
  • 314    Computer/Telecommunications Equipment
  • 315    Computer Software
  • 316    Mechanical and Other Equipment
  • 317    Deliverable Contract & Grant Equipment
  • 800    Subcontracts/Grants
  • 801    Non-Overhead Bearing Stipends
  • 805    Subgrants
  • 860    Temporary Budget
  • 870    Indirect Cost - FY 1995 and prior>

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