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OUS » Controller's Division » Fiscal Policy Manual » FASOM Section 2
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Section 02.03: Account Codes -- Gifts, Grants, & Contracts (03000-03999)


This category includes receipts of money and material, resulting from donations, bequests, awards, grant awards or contracts, received by an institution or OUS from individuals, corporations, foundations, associations, societies, government agencies and other institutions of higher education.

[1] Governmental Grants and Contracts

These account codes are to be used for revenue received from governmental entities for grants and contracts. For governmental appropriations see section 02.02 - Appropriations & Resource Redistribution. For transfers from state agencies see 02.04 - State Agency Transfers.
03118 Govt Sub-G/C From Other OUS
Receipts of grant or contract revenue from an institution of higher education within OUS. Original grant or contract must have been from a governmental source. this account code is to be used only with fund types:For sub-grants/contracts within OUS of non-governmental grants/contracts see account code 03218.

[2] Non-Governmental Grants and Contracts

[3] Overhead Cost Recovery

[4] Refund to Grantors

[5] Gifts

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