Programs and Service Areas
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Programs abd service areas are significant parts of the chart of accounts. Service area codes are a further breakout of programs and their 5 digit codes always includes the first three digit program code. Virginia's budget is broken out by programs and service areas with each agency having at least one program. The same program and service area can be used by multiple agencies.

Agency / Program Relationships

You can open the "Filter" and if you choose Agency Code or Name fields, the table will show only those Agency/Program/Service Area combinations that have a valid relationship in the PB system. In other words, for each agency you will see those programs and service areas for which that agency is authorized to use in their budget. You will also see several additional columns that are attributes for that agency/program relationship.

Additional Fields

  • Sum Sufficient
    Allows for flexible funding to fully support certain programs whose costs cannot be precisely determined in advance. While this ensures that critical services are adequately funded, it also requires careful oversight and management to maintain fiscal responsibility.
  • Sum Sufficient Est At
    Although the program is Sum Sufficient, a cost estimate is included in the budget.
  • Valid Bud Dev Op
    Is this program valid for this agency when devloping their operating budget.
  • Valid Bud Dev Ex
    Is this program valid for this agency when executing their operating budget.
  • Enabled for Strat Plan
    Sometimes strategic planning is done at the program level and sometimes the service area level. If you have service area fields selected for display, the report will show whether the service area is enabled for strat plan. If you only have program fields selected for display, the column shows whether the program is enabled for strat plan.

Tips

  • the column filters will show any partial matches for text that you enter.
  • You can resort the table by clicking on any of the column names.
Agency Code Agency Name Program Code Program Name Service Area Code Service Area Name Sum Sufficient Sum Sufficient Est At Valid Bud Dev Op Valid Bud Exec Op
268 Virginia Institute of Marine Science 100 Educational and General Programs 101 Higher Education Instruction No No Yes No
268 Virginia Institute of Marine Science 100 Educational and General Programs 102 Higher Education Research No No Yes No
268 Virginia Institute of Marine Science 100 Educational and General Programs 104 Higher Education Academic Support No No Yes No
268 Virginia Institute of Marine Science 100 Educational and General Programs 106 Higher Education Institutional Support No No Yes No
268 Virginia Institute of Marine Science 100 Educational and General Programs 107 Operation and Maintenance Of Plant No No Yes No
268 Virginia Institute of Marine Science 101 Higher Education Instruction 10100 Higher Education Instruction No No Yes Yes
268 Virginia Institute of Marine Science 101 Higher Education Instruction 10110 General Academic Instruction No No Yes Yes
268 Virginia Institute of Marine Science 101 Higher Education Instruction 10120 Remedial Instruction No No Yes No
268 Virginia Institute of Marine Science 101 Higher Education Instruction 10130 Vocational Education No No Yes No
268 Virginia Institute of Marine Science 101 Higher Education Instruction 10140 Community Education No No Yes No
268 Virginia Institute of Marine Science 101 Higher Education Instruction 10160 Dentistry Instruction No No Yes No
268 Virginia Institute of Marine Science 101 Higher Education Instruction 10170 Medicine Instruction No No Yes No
268 Virginia Institute of Marine Science 101 Higher Education Instruction 10171 Family Practice Residency Instruction No No Yes No
268 Virginia Institute of Marine Science 101 Higher Education Instruction 10180 Veterinary Instruction No No Yes No
268 Virginia Institute of Marine Science 101 Higher Education Instruction 10191 Unique Academic Program Activities No No Yes No
268 Virginia Institute of Marine Science 102 Higher Education Research 10200 Higher Education Research No No Yes Yes
268 Virginia Institute of Marine Science 102 Higher Education Research 10210 Institutes And Research Centers No No Yes No
268 Virginia Institute of Marine Science 102 Higher Education Research 10220 Individual Or Project Research No No Yes No
268 Virginia Institute of Marine Science 102 Higher Education Research 10230 Agriculture And Forestry Research No No Yes No
268 Virginia Institute of Marine Science 102 Higher Education Research 10240 Coal And Energy Research No No Yes No
268 Virginia Institute of Marine Science 102 Higher Education Research 10250 Environmental And Water Resources Research No No Yes No
268 Virginia Institute of Marine Science 102 Higher Education Research 10251 Marine Science, Resources, And Environmental Research No No Yes Yes
268 Virginia Institute of Marine Science 102 Higher Education Research 10260 Industrial And Economic Development Research No No Yes No
268 Virginia Institute of Marine Science 102 Higher Education Research 10270 Supporting Research No No Yes No
268 Virginia Institute of Marine Science 102 Higher Education Research 10280 Veterinary Medical Research No No Yes No
268 Virginia Institute of Marine Science 104 Higher Education Academic Support 10400 Higher Education Academic No No Yes Yes
268 Virginia Institute of Marine Science 104 Higher Education Academic Support 10410 Libraries No No Yes Yes
268 Virginia Institute of Marine Science 104 Higher Education Academic Support 10420 Museums And Galleries No No Yes Yes
268 Virginia Institute of Marine Science 104 Higher Education Academic Support 10430 Audio/Visual Services No No Yes No
268 Virginia Institute of Marine Science 104 Higher Education Academic Support 10440 Computing Support No No Yes Yes
268 Virginia Institute of Marine Science 104 Higher Education Academic Support 10450 Ancillary Support No No Yes Yes
268 Virginia Institute of Marine Science 104 Higher Education Academic Support 10460 Academic Administration, Personnel Development, and Course and Curriculum Development No No Yes Yes
268 Virginia Institute of Marine Science 104 Higher Education Academic Support 10470 All Other Subprograms No No Yes No
268 Virginia Institute of Marine Science 106 Higher Education Institutional Support 10600 Higher Education Institutional Support No No Yes Yes
268 Virginia Institute of Marine Science 106 Higher Education Institutional Support 10610 Executive Management No No Yes Yes
268 Virginia Institute of Marine Science 106 Higher Education Institutional Support 10620 Fiscal Operations No No Yes Yes
268 Virginia Institute of Marine Science 106 Higher Education Institutional Support 10630 General Administrative Services No No Yes No
268 Virginia Institute of Marine Science 106 Higher Education Institutional Support 10640 Logistical Services No No Yes Yes
268 Virginia Institute of Marine Science 106 Higher Education Institutional Support 10650 Public Relations And Development No No Yes Yes
268 Virginia Institute of Marine Science 107 Operation and Maintenance Of Plant 10700 Operation and Maintenance Of Plant No No Yes Yes
268 Virginia Institute of Marine Science 107 Operation and Maintenance Of Plant 10710 Administration And Supervision No No Yes Yes
268 Virginia Institute of Marine Science 107 Operation and Maintenance Of Plant 10711 Alumni Hall No No Yes No
268 Virginia Institute of Marine Science 107 Operation and Maintenance Of Plant 10720 Custodial Service No No Yes Yes
268 Virginia Institute of Marine Science 107 Operation and Maintenance Of Plant 10730 Building Repairs And Maintenance, Care And Maintenance Of Grounds, And Utility Lines And Maintenance Repairs No No Yes Yes
268 Virginia Institute of Marine Science 107 Operation and Maintenance Of Plant 10740 Utilities No No Yes No
268 Virginia Institute of Marine Science 107 Operation and Maintenance Of Plant 10750 Property And General Liability Insurance No No Yes No
268 Virginia Institute of Marine Science 107 Operation and Maintenance Of Plant 10760 Property Rentals No No Yes No
268 Virginia Institute of Marine Science 107 Operation and Maintenance Of Plant 10770 Operation Of Power Plant No No Yes No
268 Virginia Institute of Marine Science 107 Operation and Maintenance Of Plant 10780 Debt Service Educational And General Plant No No Yes No
268 Virginia Institute of Marine Science 107 Operation and Maintenance Of Plant 10790 Other Operation And Maintenance Expense No No Yes No
268 Virginia Institute of Marine Science 108 Higher Education Student Financial Assistance 10820 Fellowships No No Yes Yes
268 Virginia Institute of Marine Science 110 Financial Assistance For Educational and General Services 11001 Eminent Scholars No No Yes Yes
268 Virginia Institute of Marine Science 110 Financial Assistance For Educational and General Services 11004 Sponsored Programs No No Yes Yes
268 Virginia Institute of Marine Science 713 Executive Management 71301 Savings from Management Actions No No Yes Yes
coa30 Program and Service Area Chart of Accounts Report - 07-17-2025 20:44:07