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Section 02.03: Account Codes -- Gifts, Grants, & Contracts (03000-03999)

General

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.
03110 Federal Government GC
Grant or contract receipts from Federal sources. Excludes receipts from appropriations (see FASOM 02.02).
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.
03120 State of Oregon Government GC
Grant or contract receipts from State of Oregon sources. Excludes receipts from appropriations (see FASOM 02.02). See section 02.04 - State Agency Transfers, for transfers from state agencies.
03130 Local Government GC
Receipts of grants or contracts from local government bodies including municipalities, counties, school districts or any other legally recognized district or body within the State.
03140 Non Oregon State Government GC
Receipts of grants or contracts from states other than Oregon.
03150 Foreign Government GC
Receipts of grants or contracts from foreign governmental bodies.
03160 Other Government GC
Receipts of grants or contracts from governmental entities not otherwise listed.

[2] Non-Governmental Grants and Contracts

These account codes are to be used for revenue received from non-governmental entities for grants and contracts.
03210 Private Individuals GC
Receipts of grants or contracts from grantors not representing a formal organization or agency.
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:For sub-grants/contracts within OUS of Federal, State of Oregon or other governmental grants/contracts see account code 03118.
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).
03230 Foundations Associations and Societies GC
Receipts of grants or contracts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (see account code 03220 - Commercial Business GC).
03240 Non-OUS Institutions of Higher Education GC
Receipts of a grant or contract from any institution of higher education not within the Oregon University System.
03260 Campus Affiliated Foundation Income GC
Grant and contract receipts from a campus affiliated foundation.

[3] Overhead Cost Recovery

03302 Financial Aid Administrative Cost Recovery
Receipts from the recovery of facilities and administrative costs associated with the administration of a financial aid program. (For Pell Grants, see account 03303 - Pell Grant Administrative 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.
03304 Veteran's Administrative Cost Recovery
Receipts from the recovery of facilities and administrative costs associated with the administration of a veterans administration program.
03400 Facilities and Administrative Cost Recovery
Receipts from the recovery of facilities and administrative costs associated with the administration of a gift, grant or contract.
03410 Facilities and Administrative Cost Recovery Redistribution
F & A Cost Recovery Redistribution

[4] Refund to Grantors

03500 Refund to Grantors
Gifts, grants or contracts returned to the grantor or their designee.

[5] Gifts

These account codes are to be used for revenue received from non-governmental entities as gifts.
03611 Private Individuals Gift
Receipts of gifts from donors or grantors not representing a formal organization or agency. (See account 03612 for In-Kind gifts from Private Individuals.)
03612 Private Individuals In-Kind Gift
Receipts of In-Kind gifts from donors or grantors not representing a formal organization or agency. (See account 03611 for other gifts from private individuals.)
03621 Commercial Business Gift
Receipts of gifts from commercial enterprises. (See account 03622 for In-Kind gifts from Commercial Businesses) Excludes receipts from commercially sponsored foundations or associations (see account code 03630 - Foundations, Societies and Associations).
03622 Commercial Business In-Kind Gift
Receipts of In-Kind gifts from commercial enterprises. (See account 03621 for other gifts from Commercial Businesses.) Excludes receipts from commercially sponsored foundations or associations (see account code 03630 - Foundations, Societies and Associations).
03631 Foundations Associations & Societies Gift
Receipts of gifts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (See account 03632 for In-Kind gifts from Foundations/Societies.) (see account code 03620 - Commercial Business Gift).
03632 Foundations Associations & Societies In-Kind Gift
Receipts of In-Kind gifts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (See account 03631 for other gifts from Foundations/Societies.)(see account code 03620 - Commercial Business Gift).
03641 Non-OUS Institutions of Higher Education Gift
Receipts of gifts from any institution of higher education not within the Oregon University System. (See account 03642 for In-Kind gifts from non-OUS Higher Education institutions.)
03642 Non-OUS Institutions of Higher Education In-Kind Gift
Receipts of In-Kind gifts from any institution of higher education not within the Oregon University System. (See account 03641 for other gifts from non-OUS Higher Education institutions.)
03651 Campus Affiliated Foundation Gift
Gift receipts from a campus affiliated foundation. (See account 03652 for In-Kind gifts from Affiliated Foundations.)
03652 Campus Affiliated Foundation In-Kind Gift
Receipts of In-Kind gifts from a campus affiliated foundation. (See account 03651 for other gifts from Affiliated Foundations.)
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