Function Codes

Functional coding of all rooms (assignable and vacant) is a key part of the University’s compliance with federal requirements. These Function Codes designate how space is used.

It is important to remember when determining function coding that federal regulations require space coding and the accounting for the direct costs of Organized Research to be related. This means that space should be coded in a manner consistent with the activities taking place in the room. The space coding,therefore, should not be based solely on the salary funding of the person(s) occupying the space and/or the intended use of the space.

The determination of room function is an integral step in updating your department’s space inventory. After you become familiar with the definitions of the applicable function codes, several methods may be employed to determine each room’s function code and corresponding percentage of use. Any documentation used to code your department’s space, including interview notes, should be retained. 

(1) General knowledge of the activities performed in the room

(2) Interview(s) with the room occupant(s) - For example, Research Assistants and/or Teaching Assistants (TA) who use space in your department should be interviewed to determine the appropriate functional coding and percentage of use for the space used.

(3) Interview(s) with the most knowledgeable person

(4) Use logs, staff rosters, room assignment lists, etc.

The space coordinator should keep independently verifiable documentation as to how the coding was determined in the event that an additional review or audit is required of any particular space.