The National Association of College and University Business Officers (NACUBO) created these classifications to standardize the reporting across colleges and universities.

Accurate functional coding is critical for the development of the university’s F&A rate, for financial statement reporting, and for various analytical purposes. There are currently thirty-eight unique ...

Class IV: Symptoms of heart failure at rest. Note that the NYHA functional class differs from the ACC/AHA Heart Failure Classification system in that the former allows movement from one class to ...