Program Code Compliance

Statewide Cost Analysis reviews selected labor and non-labor expenditures and encumbrances for facilities and administrative cost (F&A) compliance purposes. The quarterly reviews identify potential areas of compliance risk with respect to consistent charging practices as they relate to direct and F&A type costs.

Cost Accounting Standards (CAS), 2 CFR Part 220 (OMB Circular A-21) and campus specific Disclosure Statements (DS-2) provide guidance on consistent charging at the university.

Helpful Resources

The Program Code Definitions (PDF) provide additional guidance on the proper use of program codes. The Program Code Structure & Crosswalk (PDF) identifies all program codes that are considered pool costs (indirect) and how the fund type changes the allowable accounts.

For example, an SS (Student Services) program code is treated as a pool cost for expenditures on unrestricted and designated funds. This means 3444, 4010, etc. account codes are appropriate with this comination. An expense on an SS org with a match or restricted fund is considered an OSA (Other Sponsored Activity). In this case, 3448, 4015, etc. account codes are now appropriate.


Use the listing below to proactively identify and correct mismatches before they show up on the SW compliance review. This report is updated bi-weekly on Monday following the payroll run.

FY24 Compliance Related Mismatches (Excel)