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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

[2] Non-Governmental Grants and Contracts

These account codes are to be used for revenue received from non-governmental entities for grants and contracts.
03220 Commercial Business GC
Receipts of grants or contracts from commercial enterprises. Excludes receipts from commercially sponsored foundations or associations (see account code 03230 - Foundations, Societies and Associations GC).

[3] Overhead Cost Recovery

[4] Refund to Grantors

[5] Gifts

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