Accounting & Financial Reporting

Restrictions on the Use of General Funds (UC Fund 199xx)

Note: This is intended as a general resource. It is not an all-inclusive list. If you have questions about the allowability of a particular expense, please contact General Accounting.

General funds, also referred to as 19900 funds, represent the largest core fund source at the campus. The general fund appropriation to the campus is comprised of three parts:

  1. Funds appropriated to the University as part of the annual State Budget Act,
  2. Funds generated by the University (called University General Fund Income) such as application fee revenue, non-resident tuition and a portion of federal indirect costs, and
  3. Educational fees not used for financial aid. The campus receives a single general fund appropriation that does not distinguish the various components and does not easily correlate to annual operating revenue.
Topic Details Policy **
Alcohol Alcoholic beverages may not be charged to General funds PPM 330-80
Capital Projects General funds up to $100,000 may be used on capital projects State Budget Act
Entertainment Entertainment expenses requiring approval on an exception basis may not be charged to General funds; these include:
  • Expenses at rates in excess of policy guidelines;
  • Entertainment of guest's or host's spouse or equivalent;
  • Tickets to entertainment or sporting events;
  • Employee morale functions (e.g., employee retirement or separation reception, employee recognition reception, department picnics, holiday events). Also note, no university funds may be used for employee birthdays, weddings, anniversaries or for farewell gatherings for employees with less than 5 years of service.
PPM 330-80
Gifts Expenditures for gifts to non-university individuals or organizations may not be charged to General funds PPM 260-45
Gifts Sympathy gifts to employees may not be charged to General funds PPM 380-50
Honoraria State funds may not be used for payment of honoraria AM D-371-35
Memberships Memberships in social organizations may not be paid with General funds PPM 330-75
BFB G-43
Salary - Above NIH Cap State appropriations, including General funds, may not be used to pay for the National Institutes of Health (NIH) / SAMHSA-funded salary above the  NIH salary cap rate. Unrestricted funds, including gift funds and health science compensation plan funds, may be used UCOP memo-operating guidance on NIH/SAMHSA salary cap #90-6 Suppl. 4 dated Feb 17, 2000
Salary - Fundraising General funds may not be used for salary support for fundraisers (those who solicit, meet, and/or contact donors) in Institutional Support accounts (generally central University Relations); they may be used for development-related administrative activities (e.g., gift processing and clerical support) in Institutional Support accounts and for all fundraising activities in non-Institutional Support accounts (typically public service activities in the dean’s office or departments). UC Asst VP Barber to campus development officers 6/15/00
Salary - Health Sciences State funds, including General funds, may not be used for the portion of health sciences compensation plan base salary (i.e., 'X' component) that exceeds the fiscal year salary scale for the plan member's rank and step. These funds also may not be used for optional additional compensation (i.e., 'Y' and 'Z' components) of health science compensation plan members. AM P-196-37
Tobacco Tobacco purchases may not be charged to General funds PPM 330-80
Travel - First Class State funds, including General funds, Off-the-Top funds, Educational Fee funds and funds that support activities that are partially funded by State funds may not be used to pay for the additional cost of first class travel unless it meets federal Office of Management and Budget (OMB) Circular A-21 requirements, including adequate justification BFB-G-28
Travel - Spousal Spousal travel expenses may not be charged to State funds, including General funds. BFB-G-28

* General Funds are those within the 199xx fund numbers.

** Policy references are from UC Davis Policy and Procedure Manual (PPM), UC Business and Finance Bulletins (BFB), UC Accounting Manual (AM) or specified official correspondence.

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