01x Instruction

01x Instruction – Funds 001, 08A, 11A, 17C, 24J, 148 and 149 Only

Instruction category includes expenses for all activities that are part of an institution’s non-contract instruction program. Expenses for credit and non-credit courses; academic, vocational, professional and technical instruction; remedial and tutorial instruction; and regular, special, and extension sessions should be included.

Class 01x excludes activities in which the primary function is administration of instructional programs (Academic Deans, etc., see sub-class 043), but includes expenditures for department chairs.

Note: Division chairs may function more like a dean than a department chair - particular care should be taken when assigning class codes to division chairs.

011 Instruction

Includes activities that are part of the institution’s general academic instructional programs offered for credit only (no noncredit courses). This subclass also includes costs related to instructional assessment and lab fees.

This subclass excludes instructional offerings that are part of programs leading toward degrees or certificates at levels below the higher education level, such as adult basic education (see class 016).

012 Vocational/Technical Instruction

Includes activities that are part of the institution’s vocational and professional-technical instructional programs offered for credit only (no noncredit courses). This subclass also includes costs related to instructional assessment and lab fees.

013 Summer Quarter Self-Support – Fund 148 only

Includes activities associated with college districts that elect to operate their summer quarter on a self-support basis rather than as a state-funded program. Colleges may retain all fees collected from self-support activities. (See RCW 28B.15.515). Colleges rarely use this class.

014 Community Education – Fund 148 only

Includes formally organized or separately budgeted noncredit, community-interest instruction to students, faculty, staff and the general public. It may also include professional development seminars or workshops offered on a self-support basis. Includes extension, adult education, and continuing education programs. Includes courses coded with "ungraded/course based waivers." For example retirement waiver, farm management, and small business.

015 Excess Enrollment – Fund 148 only

Includes activities related to student over enrollments (beyond state allocation levels) for which tuition has been re-classed to a fee (revenue account 4000090).

Use of class 015 for expenditures is optional. It is permissible to track excess enrollment separately in class 015 or to combine excess enrollment with class 011 to better maintain historical information on state-funded programs. (See section 40.50.15).

016 Preparatory/Remedial Instruction

Includes expenses for instructional activities that give students the basic knowledge and skills required by an institution before they can undertake formal academic course work leading to a postsecondary degree or certificate. Such activities are generally termed preparatory, remedial, developmental, or special educational services. These are generally noncredit courses and courses below the 100 level.

017 Instruction Information Technology

Includes expenses for formally organized and/or separately budgeted instruction information technology. If an institution does not separately account for information technology resources, the costs associated with instruction will be applied to Academic Support Information Technology (041) and the remainder to Administrative Information Technology (086).

018 Adult Basic Education (ABE)

Includes expenses for activities associated with programs leading toward a degree or certificate at a level below the higher education level, such as Adult Basic Education (ABE). Includes ESL, Family Literacy, EL Civics, GED prep, I-Best, Volunteer Literacy and High School completion.