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.
 Governmental Grants and Contracts
 Non-Governmental Grants and Contracts
These account codes are to be used for revenue received from non-governmental entities for grants and contracts.
03218 Non-Govt Sub-G/C From Other OUS
Receipts of grant or contract revenue from an institution of higher education with OUS. Original grant or contract must have been from a non-governmental source. this account code is to be used only with fund types:
- 34 (Private Funds Restricted)
- and 35 (Foundation Funds Restricted).
For sub-grants/contracts within OUS of Federal, State of Oregon or other governmental grants/contracts see account code 03118
 Overhead Cost Recovery
 Refund to Grantors