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OUS » Controller's Division » Fiscal Policy Manual » FASOM Section 2
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Tax Reportable

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

[3] Overhead Cost Recovery

03303 Pell Grant Administrative Cost Recovery
Receipts from the recovery of facilities and administrative costs associated with the administration of a Pell Grant program.

[4] Refund to Grantors

[5] Gifts

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